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 350-91-009 - SUSPENSION OF COUNTY ASSESSMENT AUTHORITY

Universal Citation: 350 NE Admin Rules and Regs ch 91 ยง 009

Current through September 17, 2024

009.01 The Department of Revenue may institute an action before the Property Tax Administrator to require a county to show cause as to why the Property Tax Administrator should not suspend the assessment authority of a county under the following circumstances:

009.01A The county has not complied with a corrective order issued by the Property Tax Administrator pursuant to Reg-91-008 within one year of its issuance.

009.02 Notice

No county shall have its assessment authority suspended by the Property Tax Administrator except after adequate notice and a hearing.

009.02A A proceeding to determine whether the assessment authority of a county shall be initiated by the Department of Revenue 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 and the provisions of the statutes, rules and regulations or other materials allegedly violated by the county.

009.02B Proceedings to determine whether a county's assessment authority should be suspended shall begin with a Petition for Show Cause Hearing filed by the Department of Revenue with the Property Tax Administrator. Such petition shall be in writing and shall set forth the factual basis for the petition and the provisions of the statutes, rules and regulations or other materials promulgated by the Property Tax Administrator with which the county has failed to comply. The petition shall be reviewed by the Property Tax Administrator or his or her designate. If the petition alleges facts which, if true, would meet the conditions of REG-91-009.01A the Property Tax Administrator or his or her designate shall issue a Notice of Show Cause Hearing setting forth the time and place for hearing at least twenty (20) days in advance of hearing. If the petition fails to allege facts sufficient to merit the setting of a hearing, the Property Tax Administrator shall issue an order dismissing the petition. The Petition for Hearing and Notice of Show Cause Hearing shall be served pursuant to Practice and Procedure Regulations, Chapter 90.

009.03 Conduct of Proceedings

009.03A Any proceedings to determine whether to suspend the assessment authority of a county initiated by the Department of Revenue shall be conducted pursuant to the Practice and Procedure Regulations, Chapter 90, governing contested cases.

009.03B Burden of Proof.
009.03B(1) The burden of proof in a show cause proceeding to determine whether a county's assessment authority should be suspended shall be on the county to show, by a preponderance of the evidence, that the county has substantially corrected its failure to comply with the constitution, statutes, rules, regulations, directives or manuals set forth in the Department of Revenue report of its inspection of the county's records or that the county has substantially complied with a corrective order of the Property Tax Administrator.

009.03B(2) For the purposes of this regulation, "substantially corrected" or "substantially complied" shall mean that the county has corrected any failures to comply with its statutory or regulatorily mandated duties or has complied with a corrective order in substantive fashion; mere technical noncompliance shall not serve as grounds for the suspension of a county's assessment authority.

009.04 Orders

009.04A Following a hearing conducted before the Tax Commissioner or his or her designate, the Tax Commissioner shall issue an order, in writing, determining whether suspending a county's assessment function is appropriate, based on the record made at hearing. The Tax Commissioner may not consider evidence not presented at hearing.

009.04B 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 the Practice and Procedure Regulations, Chapter 90.

009.04C If the record at hearing indicates that the county has met its burden to show it has corrected its failure to comply with the applicable statutory or regulatory provisions set forth in the Department of Revenue's initial report or has complied with the Tax Commissioner's corrective order, the Tax Commissioner's order shall rule in favor of the county and dismiss the Department of Revenue's Petition for Show Cause Hearing.

009.05 Sanctions

009.05A If the Tax Commissioner finds, based on the record made at hearing, that the county has failed to show it has corrected its failure to comply with the applicable constitutional provisions, statutes, regulations, directives, or manuals or has failed to comply with the Tax Commissioner's corrective order, the Tax Commissioner may issue a written order suspending the assessment authority of the county.
009.05A(1) The Tax Commissioner has the discretion to suspend the assessment authority of a county for a finite or indefinite period. The length of a suspension ordered by the Tax Commissioner shall be based on the severity of the noncompliance with the corrective order on the part of the county, the effort or lack of effort of the county to comply with the order, and any other factor that may impact on the ability of the county to conduct its assessment authority in a manner prescribed by law.

009.05A(2) In the event that the Tax Commissioner suspends the assessment authority of a county indefinitely, he or she shall, in his or her order of suspension, provide for the county to apply to the Tax Commissioner for reinstatement of its assessment authority and that such authority shall be reinstated upon a showing by the county that it has taken the necessary steps to conduct its assessment authority pursuant to constitutional, statutory and regulatory provisions upon reinstatement.

009.05A(3) During the time a county's assessment authority has been suspended by the Tax Commissioner, the Tax Commissioner, through the Department of Revenue, shall succeed to the authority and duties from which the county has been suspended and shall perform the assessment duties of the county. Such performance shall be a charge against the county. Payment for such charges shall be made in the manner described in REG-91-008.06C.

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