Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 91 - Proceedings Instituted By The Department of Revenue
Section 350-91-002 - DEFINITIONS
Current through September 17, 2024
002.01 Corrective order
Corrective order shall mean a written order of the Tax Commissioner requiring a county or assessor to institute measures to comply with the Nebraska Constitution, and statutes, and the rules, regulations, manuals and directives of the Tax Commissioner and Property Tax Administrator.
002.02 Invalidate
Invalidate shall mean to suspend or revoke the certificate held by a certificate holder for a period of five (5) years.
002.03 Revocation
Revocation shall mean to invalidate the assessor's certificate of a certificate holder and render the holder ineligible to hold office for a period of five (5) years.
002.04 Suspend
Suspend shall mean to cause a temporary interruption, not exceeding five (5) years, in duration of the assessment function of a county or the validity of an assessor's certificate.
