Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 90 - Practice and Procedure Regulations
Section 350-90-007 - PREHEARING PROCEDURES
Universal Citation: 350 NE Admin Rules and Regs ch 90 ยง 007
Current through September 17, 2024
007.01 Prehearing conferences and orders
The Tax Commissioner or a hearing officer designated to conduct a hearing may determine, subject to these rules and regulations, whether a prehearing conference will be conducted. If a prehearing conference is not held, the Tax Commissioner or a hearing officer for the hearing may issue a prehearing order, based on the pleadings, to regulate the conduct of the proceedings.
007.01A If a
prehearing conference is conducted:
007.01A(1) The Tax Commissioner or hearing
officer shall promptly notify the Department of Revenue of the determination
that a prehearing conference will be conducted. The Tax Commissioner may assign
a hearing officer for the prehearing conference; and
007.01A(2) The Tax Commissioner or hearing
officer for the prehearing conference shall set the time and place of the
conference and give reasonable written notice to all parties and to all persons
who have filed written petitions to intervene in the matter. The Department of
Revenue shall give notice to other persons entitled to notice. Such notice
shall include the following:
007.01A(2)(a)
The names and mailing addresses of all parties and other persons to whom notice
is being given by the hearing officer;
007.01A(2)(b) The name, official title,
mailing address, and telephone number of any counsel or employee who has been
designated to appear for the Department of Revenue;
007.01A(2)(c) The official file or other
reference number, the name of the proceeding, and a general description of the
subject matter;
007.01A(2)(d) A
statement of the time, place, and nature of the prehearing
conference;
007.01A(2)(e) A
statement of the legal authority and jurisdiction under which the prehearing
conference and the hearing are to be held;
007.01A(2)(f) The name, official title,
mailing address, and telephone number of the hearing officer for the prehearing
conference;
007.01A(2)(g) A
statement that a party who fails to attend or participate in a prehearing
conference, hearing, or other stage of a contested case or who fails to make a
good faith effort to comply with a prehearing order may be held in default
under the Administrative Procedure Act; and
007.01A(2)(h) Any other matters that the
hearing officer considers necessary to expedite the proceedings.
007.01B The Tax
Commissioner or hearing officer shall conduct a prehearing conference, as may
be appropriate, to deal with such matter as exploration of settlement
possibilities, preparation of stipulations, clarification of issues, rulings on
identity and limitation of the number of witnesses, objections to proffers of
evidence, determination of the extent to which direct evidence, rebuttal
evidence, or cross-examination will be presented in written form and the extent
to which telephone, television, or other electronic means will be used as a
substitute for proceedings in person, order of presentation of evidence and
cross-examination, rulings regarding issuance of subpoenas, discovery orders,
and protective orders, and such other matters as will promote the orderly and
prompt conduct of the hearing. The Tax Commissioner or hearing officer shall
issue a prehearing order incorporating the matters determined at the prehearing
conference.
007.01C The Tax
Commissioner or hearing officer may conduct all or part of the prehearing
conference by telephone, television, or other electronic means if each
participant in the conference has an opportunity to participate in, to hear,
and, if technically feasible, to see the entire proceeding while it is taking
place.
007.02 Discovery in contested cases
007.02A The Tax
Commissioner or hearing officer, at the request of any party or upon the motion
of the Tax Commissioner or hearing officer may issue subpoenas, discovery
orders, and protective orders pursuant to the rules of civil procedure except
as may otherwise be prohibited by law. Subpoenas and orders issued under this
subsection may be enforced by the district court.
007.02B Any prehearing motion to compel
discovery, motion to quash, motion for protective order or other
discovery-related motion shall:
007.02B(1)
Quote the interrogatory, request, question, or subpoena at issue, or be
accompanied by a copy of the interrogatory, request, subpoena or excerpt of a
deposition;
007.02B(2) State the
reasons supporting the motion;
007.02B(3) Be accompanied by a statement
setting forth the steps or efforts made by the moving party or his or her
counsel to resolve by agreement the issues raised and that agreement has not
been achieved; and
007.02B(4) Be
filed with the Tax Commissioner. The moving party must serve copies of all such
motions to all parties to the contested case.
007.02C Other than is provided in
REG-90-007.02B(4)(4)
above, discovery materials need not be filed with the Tax
Commissioner.
007.03 Continuances
The Tax Commissioner or hearing officer may, in his or her discretion, grant extensions of time or continuances of hearings upon the hearing officer's own motion or at the timely request of any party for good cause shown. A party must file a written motion for continuance which states in detail the reasons why a continuance is necessary and serve a copy of the motion on all other parties.
007.03A
Good cause. Good cause for an extension of time or continuance may include, but
is not limited to, the following:
007.03A(1)
Illness of the party, legal counsel or witness;
007.03A(2) A change in legal representation;
or,
007.03A(3) Settlement
negotiations are underway.
007.04 Amendments
007.04A A petition may be amended at any time
before an answer is filed or is due if notice is given to the respondent or his
or her attorney. In all other cases, a petitioner must request permission to
amend from the Tax Commissioner or hearing officer.
007.04B The Tax Commissioner or hearing
officer may also allow, in his or her discretion, the filing of supplemental
pleadings alleging facts material to the case occurring after the original
pleadings were filed. The Tax Commissioner or hearing officer may also permit
amendment of pleadings where a mistake appears or where amendment does not
materially change a claim or defense.
007.05 Informal Disposition
Unless otherwise precluded by law, informal disposition may be made a part of any contested case by stipulation, agreed settlement, consent order, or default.
Disclaimer: These regulations may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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