Current through September 17, 2024
003.01 The Tax Commissioner shall have the
authority, after notice and a hearing in compliance with this regulation and
Practice and Procedure Regulations, Chapter 90, to invalidate the assessor's
certificate held by any assessor or deputy assessor who willfully fails or
refuses to faithfully perform his or her duties pursuant to the Constitution
and laws of the state of Nebraska, any rules, regulations or instructions
adopted, promulgated and issued by the Tax Commissioner and Property Tax
Administrator and any manuals of assessment adopted by the Tax Commissioner and
Property Tax Administrator. For the purposes of these regulations, the term
"instructions" as used in this regulation shall include, but not be limited to
directives, manuals, instructions, guides or similar materials issued by the
Tax Commissioner and Property Tax Administrator or Department of Revenue
relating to the duties of assessors.
003.02 Willful failure
003.02A For the purpose of this regulation,
an assessor or deputy assessor has willfully failed or refused to perform
duties when he or she has deliberately or intentionally not complied with the
constitutional or statutory provisions, or rules, regulations, or other
directions, including but not limited to, directives, manuals, guidelines,
instructions or other directions developed by the Tax Commissioner and Property
Tax Administrator or Department of Revenue delineating the duties of an
assessing official in the state of Nebraska. Willful failure constitutes more
than a mere mistake; it contemplates an assessing official having knowledge of
his or her duties and choosing not to perform them or to perform them in an
incorrect manner.
003.02B Willful
failure to comply with state statutes, rules and regulations, and instructions
and manuals of the Tax Commissioner and Property Tax Administrator may be
justified only where compliance would violate provisions of state law or rules
and regulations, or would in fact, based on a preponderance of the evidence,
lead to a significant decline in the quality of assessments or would lead to a
significant decline in the uniformity and proportionality of
assessments.
003.03
Notice
No assessor's certificate shall be invalidated by an order of
the Tax Commissioner except after adequate notice and hearing.
003.03A A proceeding instituted by the
Department of Revenue to invalidate an assessor's certificate, for the purpose
of this regulation, shall be initiated in writing and shall set forth the
grounds for the proceeding in a manner reasonably calculated to inform the
holder of the certificate of the factual basis for the proceeding and the
provisions of the statutes, rules and regulations or other materials issued by
the Tax Commissioner and Property Tax Administrator allegedly violated by the
assessor.
003.03B Proceedings for
the invalidation of an assessor's certificate initiated by the Department of
Revenue shall begin with a Petition for Hearing filed with the Tax Commissioner
or his or her designate. Such a petition shall be in writing and shall set
forth the factual basis for the petition and the provisions of the statutes,
rules and regulations or other materials promulgated by the Tax Commissioner
and Property Tax Administrator providing for duties with which the holder of
the assessor's certificate has willfully failed to comply. The Petition for
Hearing shall be reviewed by the Tax Commissioner or his or her designate. If
the Petition alleges facts which, if true, would be cause for invalidation of
an assessor's certificate, the Tax Commissioner or his or her designate shall
issue a Notice of Hearing setting forth a time and place for hearing at least
twenty (20) days in advance of hearing. If the petition fails to allege
sufficient facts to merit a hearing, the Tax Commissioner or his or her
designate shall issue an order dismissing the petition. The Petition for
Hearing and Notice of Hearing shall be served pursuant to the Practice and
Procedure Regulations, Chapter 90.
