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 350-91-004 - CONDUCT OF PROCEEDINGS
Universal Citation: 350 NE Admin Rules and Regs ch 91 ยง 004
Current through September 17, 2024
004.01 Any proceeding to invalidate an assessor's certificate initiated by the Department of Revenue shall be conducted pursuant to Practice and Procedure Regulations, Chapter 90, governing contested cases.
004.02 Burden of Proof
004.02A The burden of proof in a
proceeding to invalidate an assessor's certificate initiated by the Department
of Revenue shall be on the Department of Revenue to show, by a preponderance of
evidence, that the holder of the assessor's certificate has willfully failed to
perform his or her duties under the applicable constitutional or statutory
provisions, or the rules, regulations or instructions promulgated by the Tax
Commissioner and Property Tax Administrator. For the purposes of these
regulations, preponderance of the evidence shall mean evidence which, as a
whole, shows that the facts or set of facts sought to be proved is more
probable than not.
004.02B In any
proceeding to invalidate an assessor's certificate, if the holder of the
assessor's certificate seeks to assert that he or she was justified in
willfully failing to perform duties required of the holder of an assessor's
certificate, such an assertion shall be treated as an affirmative defense. In
such instances, the holder of the assessor's certificate shall have the burden
of proof to show, by a preponderance of the evidence, that compliance with the
state law or rule or regulation alleged by the Department of Revenue to have
been violated would lead to a significant decline in the quality of
assessments, or a significant decline in the uniformity and proportionality of
assessments.
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