Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 90 - Practice and Procedure Regulations
Section 350-90-010 - APPEALS
Current through September 17, 2024
010.01 Any person aggrieved by a final decision in a contested case is entitled to appeal the decision of the Tax Commissioner to the Tax Equalization and Review Commission or to resort to such other means of review as may be provided by law.
010.02 Parties desiring to appeal a decision of the Tax Commissioner must file a petition with the Tax Equalization and Review Commission within thirty days after service of the final decision by the Tax Commissioner. The thirty (30) day period for appeal commences to run from the date of mailing of the notice of order and decision to the parties or their attorneys of record. Service of the petition filed with the Tax Equalization and Review Commission must be made pursuant to the Tax Equalization and Review Commission Act and the rules and regulations of the Commission.
