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 350-91-007 - APPEALS
Universal Citation: 350 NE Admin Rules and Regs ch 91 ยง 007
Current through September 17, 2024
007.01 Any assessor or deputy assessor whose certificate has been invalidated may appeal the decision of the Tax Commissioner to the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. Section 77-5013 and the rules and regulations promulgated and adopted by the Commission.
007.02 An appeal of the invalidation of an assessor's certificate under this section shall not act as an automatic stay of the order of the Tax Commissioner invalidating the certificate.
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