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 350-91-008 - CORRECTIVE MEASURES

Universal Citation: 350 NE Admin Rules and Regs ch 91 ยง 008

Current through September 17, 2024

008.01 The Property Tax Administrator or his or her agent or representative may examine or cause to have examined any books, papers, records, or memoranda of any county relating to the assessment of property to determine compliance with the Nebraska Constitution and statutes as well as any regulations, manuals and directives promulgated and adopted by the Tax Commissioner and Property Tax Administrator.

008.01A The production of records by a county may be required by the Property Tax Administrator by administrative order or summons.

008.01B A willful failure on the part of an assessor or deputy assessor to produce records requested by the Property Tax Administrator shall constitute grounds for the invalidation of the assessor's certificate held by the assessor or deputy assessor failing to produce such records.

008.01C After an examination of the books and records of a county, the Property Tax Administrator shall provide a written report of the results of the examination to the assessor and county board. If the examination indicates a failure to meet the standards contained in the constitution, statutes or rules, regulations, manuals or directives promulgated and adopted by the Tax Commissioner and Property Tax Administrator, the Property Tax Administrator shall, in the report of the examination, set forth the facts and nature of such failures as well as recommend corrective measures the county or assessor should implement to correct those failures.

008.02 Proceeding to Require Corrective Measure

008.02A Following the examination of a county's records and the issuance of a report of the results of the examination, the Property Tax Administrator may seek to order a county to take whatever corrective measures the Property Tax Administrator deems necessary to achieve compliance with the Nebraska Constitution and statutes as well as rules, regulations, manuals or directives promulgated and adopted by the Tax Commissioner and Property Tax Administrator.

008.02B No such corrective measures may be ordered by the Property Tax Administrator except after adequate notice and hearing.

008.03 Notice

008.03A A proceeding instituted by the Department of Revenue to require a county to institute a corrective order shall be initiated in writing and shall set forth the grounds for the proceeding in a manner reasonably calculated to inform the county of the factual basis for the proceeding, the provisions of the statutes, rules, regulations or other materials that have been violated by the county and the corrective measure sought to be imposed.

008.03B Proceedings for the imposition of a corrective measure shall be initiated by the Department of Revenue and shall begin with a Petition for Hearing filed with the Tax Commissioner. Such a petition shall be in writing and shall set forth the factual basis for the petition, the provisions of the statutes, rules and regulations or other materials promulgated by the Tax Commissioner and Property Tax Administrator with which the county has failed to comply and the corrective measures recommended by the Department of Revenue. 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 indicate a failure on the part of the county to comply with the statutes, rules, regulations, directives or manuals relating to property assessment, 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 days in advance of the hearing. If the Petition does not allege sufficient facts to merit the setting of a hearing, the Tax Commissioner 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.

008.04 Conduct of Proceedings

008.04A Any proceeding to require corrective measures on the part of the county shall be conducted pursuant to the Practice and Procedure Regulations, Chapter 90, governing contested cases except as specifically set forth in this regulation.

008.04B Burden of Proof.
008.04B(1) The burden of proof in a proceeding to require a corrective measure initiated by the Department of Revenue shall be on the Department of Revenue to show, by a preponderance of the evidence that the county has failed or neglected to comply with applicable statutes, rules, regulations, manuals or directives relating to property assessment practices. For the purposes of this regulation, preponderance of the evidence shall mean evidence which as a whole shows that the fact or set of facts sought to be proved is more probable than not.

008.04B(2) For the purpose of this regulation, "failed or neglected to comply" shall mean that a provision of a statute, rule, regulation, directive or manual required to be instituted or followed by a county has not been instituted by the county. It shall not require any willfulness or intentional noncompliance on the part of the county through the action or inaction of its employees, agents or representatives before the issuance by the Tax Commissioner of a corrective order to the county.

008.04B(3) In any proceeding to require a corrective order, if the county seeks to assert that it was justified in failing to comply with any provision of statute, rule, regulation, directive or manual, such an assertion shall be treated as an affirmative defense. In such instances, the county shall have the burden of proof to show, by a preponderance of the evidence, that compliance with the state law, rule, regulation, directive or manual alleged by the Department of Revenue not to have been complied with would lead to a significant decline in the quality of assessments, or a significant decline in the uniformity and proportionality of assessments.

008.05 Orders

008.05A Following a hearing conducted before the Tax Commissioner or his or her delegate, the Tax Commissioner shall issue an order, in writing, determining whether a corrective measure relating to its assessment practices shall be required of a county, based on the record made at the hearing. The Tax Commissioner may not consider evidence not presented at the hearing.

008.05B 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.

008.06 Implementation

008.06A If after the hearing, the Property Tax Administrator issues a corrective order to a county that would have an impact on property values in the county, the values resulting from the order shall be placed upon the assessment rolls and used as a basis for taxation for the current year, if deemed possible by the Property Tax Administrator in the order issued requiring the corrective measure. If not ordered by the Property Tax Administrator for the current year, changes in value resulting from a corrective order shall be made in the next calendar year.
008.06A(1) The Property Tax Administrator may extend statutory due dates and filing requirements in order to implement a corrective order in the year in which it was made.

008.06A(2) Current year corrections shall be completed no later than August 10 of the year in which the order is issued.

008.06B Each property owner or lessee that is responsible for paying the property taxes pursuant to Neb. Rev. Stat. Section 77-202.11 shall be notified of the valuations to be used as a result of the corrective order in the same manner as is used for adjustments to value pursuant to Neb. Rev. Stat. Section 77-1315. The valuations resulting from the corrective order may be protested by property owners or lessee that is responsible for paying the property taxes pursuant to Neb. Rev. Stat. Sections 77-202.11 and 77-1502.

008.06C The county to whom the Property Tax Administrator issues a corrective order shall implement the order as directed by the Property Tax Administrator in the order.
008.06C(1) The Property Tax Administrator shall have the right to monitor compliance with the corrective order and to require the production for review and inspection of a county's records to ensure such compliance.

008.06C(2) If a county fails to implement a corrective order, the Department of Revenue may seek to suspend the assessment function of a county and to implement the corrective order with its own personnel.

008.06C(3) In the event that a county fails to implement all or a substantial portion of a corrective order and the Property Tax Administrator has suspended the assessment function of the county pursuant to Reg-91-009 and implemented the order with personnel from the Department of Revenue, the cost to the Department of Revenue to implement the order shall be a charge on the county that has failed to implement the order.
008.06C(3)(a) Upon completion of the implementation of the corrective order by the Department of Revenue, the Property Tax Administrator shall notify the county board of the cost to the Department of Revenue of implementing the order and present a demand for payment to the county. For the purposes of this regulation, the costs for which the Department of Revenue may be reimbursed include but are not limited to, wages of Department of Revenue personnel, travel, food and lodging expenses during the course of the implementation of the corrective order, and the cost of materials used in the implementation of the order.

008.06C(3)(b) If a county fails to make payment to the Property Tax Administrator within one hundred twenty (120) days after the start of the next fiscal year, for the Department of Revenue's costs, the Tax Commissioner shall report such nonpayment to the State Treasurer who shall immediately make payment to the Department of Revenue for costs incurred by the Department of Revenue for such corrective measures. Payment by the State Treasurer to the Tax Commissioner shall be made out of any money to which such county may be entitled under Neb. Rev. Stat. Chapter 66, articles 4 and 6, and Chapter 77, articles 27 and 35.

008.07 Appeals

008.07A Any county that has been ordered to implement corrective measures by the Property Tax Administrator following notice and a hearing may appeal the decision of the Property Tax Administrator 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.

008.07B An appeal of the order of the Property Tax Administrator requiring a county to take corrective measures shall not act as an automatic stay of the order of the Property Tax Administrator.

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