A. Unless otherwise assigned in writing by the Commissioner, the hearing on the appeal shall be assigned to a hearing officer for hearing. The hearing officer will open the proceedings, administer oaths, act on pleadings not previously filed, receive evidence, rule on motions and objections relating to testimony and evidence, interrogate any witnesses to ascertain additional facts, and close the proceedings. A hearing officer shall not participate in an appeal in which he or she has a conflict of interest.B. The appealing party shall present its evidence first as to why it believes the rate determination was incorrect or why it is not subject to liability for combined tax or payment in lieu of contributions. If the appealing party fails to appear for the scheduled hearing pursuant to the instructions contained within the Notice of Hearing, the hearing officer may dismiss the appeal for want of prosecution. The granting of a Request to Reopen or Request for Reconsideration shall be within the sound discretion of the hearing officer.C. it shall be the duty of the Appeal Tribunal to reach an independent conclusion regarding the facts of any case. The Appeal Tribunal shall follow Nebraska Statutes, the decisions of courts of superior jurisdiction, as well as applicable Department rules and regulations. The Appeal Tribunal shall not have jurisdiction to determine the validity or constitutionality of any Department regulation or Nebraska Statute.D. Upon completion of the hearing, the hearing officer shall prepare a Decision within thirty days containing findings of fact and conclusions of law. The Decision shall affirm, reverse or modify the determination appealed and shall be served on all interested parties by mail or personal delivery, if deemed necessary, the hearing officer may also remand the case back to the Department. The Commissioner may appoint a different hearing officer to complete the appeal in the event that a decision is not issued within 90 days following the completion of a hearing of the appeal. Parties to a proceeding may obtain a duplicate recording or transcripts upon written request and by paying the actual cost of duplication, transcription, and mailing to the Appeal Tribunal. Subject to the provisions of Neb, Rev. Stat §§ 48-612 and 48-612.01, copies of decisions may be provided to the public upon request.223 Neb. Admin. Code, ch. 1, § 010
Amended effective 4/10/2019