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 350-91-005 - ORDERS
Universal Citation: 350 NE Admin Rules and Regs ch 91 ยง 005
Current through September 17, 2024
005.01 Following a hearing conducted before the Tax Commissioner or his or her designee, the Tax Commissioner shall issue an order, in writing, determining whether invalidating the assessor's certificate is appropriate, based on the record made at hearing. The Tax Commissioner may not consider evidence not presented at hearing.
005.02 The order shall contain findings of fact and conclusions of law as set forth in Practice and Procedure Regulations, Chapter 90. The order shall be served on the parties or their representatives pursuant to Practice and Procedure Regulations, Chapter 90.
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