Statutes, codes, and regulations
Nebraska Administrative Code
REVENUE, DEPARTMENT OFTitle 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 90 - Practice and Procedure Regulations
Section 350-90-002 - DEFINITIONS

350 Neb. Admin. Code, ch. 90, § 002

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Current through September 17, 2024
Section 350-90-002 - DEFINITIONS
002.01 Contested case

Contested case shall mean a proceeding before the Department of Revenue in which the legal rights, duties, or privileges of specific parties are required by law or constitutional right to be determined after a hearing before the Tax Commissioner or his or her designate.

002.02 Corrective order

Corrective order shall mean an order of the Tax Commissioner requiring a county or county assessor to institute measures to comply with the Nebraska Constitution, and statutes, and the rules, regulations, manuals and directives of the Tax Commissioner.

002.03 Ex Parte communication

Ex Parte communication shall mean an oral or written communication which is not on the record in a contested case with respect to which reasonable notice to all parties was not given. Ex parte communications shall not include:

002.03A Communications which do not pertain to the merits of the case;
002.03B Communications required for the disposition of ex parte matters as authorized by law;
002.03C Communications in a rulemaking proceeding; and
002.03D Communications to which all parties have given consent.
002.04 Hearing officer

Hearing officer shall mean the person or persons conducting a hearing, contested case or other proceeding pursuant to the Administrative Procedure Act, whether designated as the presiding officer, administrative law judge, or some other title designation.

002.05 Invalidate

Invalidate shall mean to suspend or revoke the assessor's certificate held by a certificate holder for a period of five years.

002.06 Party

Party means the person by or against whom a contested case is brought or a person allowed to intervene in a contested case.

002.07 Person

Person shall mean any individual, organization, corporation, body politic, county or city official, society, community, the public generally, individual, partnership, or association.

002.08 Petition

Petition means the initial document filed by or with the Tax Commissioner that sets forth a claim and request for Department action.

002.09 Tax Commissioner or his or her authorized representative and Department

Tax Commissioner or his or her authorized representative and Department shall mean the Department of Revenue unless the context requires otherwise.

002.10 Revocation

Revocation shall mean to invalidate the assessor's certificate of a certificate holder and render the certificate holder ineligible to hold office for a period of five (5) years.

002.11 Suspend

Suspend shall mean to cause a temporary interruption, not exceeding five (5) years, in duration of the assessment function of a county or the validity of an assessor's certificate.

350 Neb. Admin. Code, ch. 90, § 002