Current through September 17, 2024
006.01 If the Tax Commissioner finds that the
holder of the assessor's certificate sought to be invalidated by the Department
of Revenue has willfully failed or refused to perform his or her duties, the
Tax Commissioner may issue a written order suspending the certificate or
indicating an intention to revoke the certificate.
006.01A In determining whether the
appropriate sanction is suspension or revocation and in determining the length
of any suspension imposed, the Tax Commissioner shall consider the severity of
the violations committed by the assessor, the length of time during which such
violations occurred, the impact of such violations on the level of value and
quality of assessment in the county, the impact of such violations on the
uniformity and proportionality of assessments in the county, and whether the
certificate holder has previously been determined by the Tax Commissioner, the
Tax Equalization and Review Commission or any other administrative agency or
court to have violated the Nebraska Constitution, statutes or regulations,
manuals or directives of the Tax Commissioner and Property Tax Administrator
relating to assessment practices.
006.01B If the Tax Commissioner issues a
written order intending to revoke an assessor's certificate, the order shall
include a one (1) year probationary period. Such an order may require the
certificate holder to correct those practices found by the Property Tax
Administrator to violate the Nebraska Constitution, statutes and the
regulations, manuals and directives of the Tax Commissioner and Property Tax
Administrator.
006.01C The written
order shall also schedule a hearing, at the end of the probationary period, to
determine whether the certificate holder has successfully met the conditions
contained in the order.
006.01D The
burden of showing the certificate holder has not successfully met the
conditions for the probationary period shall be on the Department of Revenue to
show, by a preponderance of the evidence, that such conditions have not been
met.
006.01E If the evidence
adduced at the hearing following the probationary period indicates the
certificate holder has successfully met the terms of the probationary period,
the Tax Commissioner shall issue a written order rescinding the potential
revocation of the certificate.
006.01F If the evidence adduced at the
hearing following the probationary period indicates the certificate holder has
not successfully met the terms of the probationary period, the Tax Commissioner
shall issue a written order revoking the certificate. Such order shall set
forth the date on which such revocation shall take effect.
006.02 In the event that an assessor
certificate is invalidated, the office held by the certificate holder shall
become vacant. The position of the certificate holder may be filled by the
county, or by the state in instances where the holder of the certificate is
employed by the state, pursuant to the applicable statutes or regulations
dealing with filling vacancies at the county or state level.
006.03 In the event that an assessor's
certificate is suspended, the certificate holder shall not be eligible to be
elected or appointed to, or hold the office of assessor or serve as deputy
assessor during the period of suspension.
006.04 In the event that the certificate held
by an assessor or deputy assessor is revoked, the certificate holder shall not
be eligible to be elected or appointed to, or hold the office of assessor or
serve as deputy assessor for a period of five (5) years from the date of
revocation pursuant to the order of the Tax Commissioner.
006.04A A certificate holder whose
certificate has been suspended or revoked shall be ineligible to hold his or
her position as assessor or deputy assessor not only in the county for which he
or she worked at the time of the invalidation of the certificate but also in
any other county in the state during the period of revocation or
suspension.
006.04B Before the
holder of an assessor's certificate that has been invalidated may be eligible
to be elected or appointed as an assessor or deputy assessor, or hold the
office of county assessor or serve as deputy assessor, he or she must retake
and pass the written examination held by the Property Tax Administrator for
applicants for certification as assessor. An applicant for re-examination under
this section shall be required to pay the applicable examination fee to the Tax
Commissioner.
006.04C In order to
be re-certified, in addition to retaking and passing the written examination, a
certificate holder whose certificate has been invalidated must satisfy the
educational requirements of the Education, Certification, and Re-certification
Regulation, Chapter 71.
006.04D
Upon reinstatement, a certificate holder must maintain the educational
requirements as set forth in the Education, Certification, and Re-certification
Regulation Chapter 71.
