Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 90 - Practice and Procedure Regulations
Section 350-90-009 - DECISION AND ORDER IN A CONTESTED CASE
Universal Citation: 350 NE Admin Rules and Regs ch 90 ยง 009
Current through September 17, 2024
009.01 Every decision and order adverse to a party to the proceeding, rendered by the Tax Commissioner in a contested case, shall be in writing or stated in the record and shall be accompanied by findings of fact and conclusions of law.
009.02 The decision and order should include:
009.02A The name of the Tax Commissioner and
name of the proceeding;
009.02B The
time and place of the hearing;
009.02C The names of all parties or their
attorneys who entered an appearance at the hearing;
009.02D The findings of fact consisting of a
concise statement of the conclusions upon each contested issue of
fact;
009.02E The conclusions of
law consisting of the applications of the controlling law to the facts found
and the legal results arising therefrom; and
009.02F The order consisting of the action
taken by the Department of Revenue as a result of the facts found and the legal
conclusions arising therefrom.
009.03 Parties to the proceeding shall be notified of the decision and order in person or by mail. A copy of the decision and order and accompanying findings and conclusions shall be delivered or mailed upon request to each party or his or her attorney of record.
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