Opinion ID: 1718066
Heading Depth: 1
Heading Rank: 6

Heading: $25 filing fee

Text: The filing fee associated with appeals from county boards of equalization to TERC is currently provided for by § 77-5013 and a rule adopted by TERC, 442 Neb.Admin.Code, ch. 5, § 001.05. We have not previously addressed whether the filing fee in § 77-5013 is jurisdictional, nor have we addressed whether the rule TERC adopted is valid. Section 77-5013 states, in relevant part, the following: The person filing an appeal with the commission shall pay a filing fee of twenty-five dollars.... We first address whether the statute establishes the filing fee as necessary to confer jurisdiction on TERC. If the statute does not, we must determine whether TERC has the authority to adopt a rule which effectively makes the filing fee jurisdictional, stating that petitions filed without the filing fee will not be accepted by the Commission. See 442 Neb.Admin.Code, ch. 5, § 001.05.