Section 350-91-003 - PROCEEDINGS TO INVALIDATE ASSESSOR'S CERTIFICATE003.01 The Tax Commissioner shall have the authority, after notice and a hearing in compliance with this regulation and Practice and Procedure Regulations, Chapter 90, to invalidate the assessor's certificate held by any assessor or deputy assessor who willfully fails or refuses to faithfully perform his or her duties pursuant to the Constitution and laws of the state of Nebraska, any rules, regulations or instructions adopted, promulgated and issued by the Tax Commissioner and Property Tax Administrator and any manuals of assessment adopted by the Tax Commissioner and Property Tax Administrator. For the purposes of these regulations, the term "instructions" as used in this regulation shall include, but not be limited to directives, manuals, instructions, guides or similar materials issued by the Tax Commissioner and Property Tax Administrator or Department of Revenue relating to the duties of assessors.003.02 Willful failure 003.02A For the purpose of this regulation, an assessor or deputy assessor has willfully failed or refused to perform duties when he or she has deliberately or intentionally not complied with the constitutional or statutory provisions, or rules, regulations, or other directions, including but not limited to, directives, manuals, guidelines, instructions or other directions developed by the Tax Commissioner and Property Tax Administrator or Department of Revenue delineating the duties of an assessing official in the state of Nebraska. Willful failure constitutes more than a mere mistake; it contemplates an assessing official having knowledge of his or her duties and choosing not to perform them or to perform them in an incorrect manner.003.02B Willful failure to comply with state statutes, rules and regulations, and instructions and manuals of the Tax Commissioner and Property Tax Administrator may be justified only where compliance would violate provisions of state law or rules and regulations, or would in fact, based on a preponderance of the evidence, lead to a significant decline in the quality of assessments or would lead to a significant decline in the uniformity and proportionality of assessments.003.03 Notice No assessor's certificate shall be invalidated by an order of the Tax Commissioner except after adequate notice and hearing.
003.03A A proceeding instituted by the Department of Revenue to invalidate an assessor's certificate, for the purpose of this regulation, shall be initiated in writing and shall set forth the grounds for the proceeding in a manner reasonably calculated to inform the holder of the certificate of the factual basis for the proceeding and the provisions of the statutes, rules and regulations or other materials issued by the Tax Commissioner and Property Tax Administrator allegedly violated by the assessor.003.03B Proceedings for the invalidation of an assessor's certificate initiated by the Department of Revenue shall begin with a Petition for Hearing filed with the Tax Commissioner or his or her designate. Such a 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 Tax Commissioner and Property Tax Administrator providing for duties with which the holder of the assessor's certificate has willfully failed to comply. 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 be cause for invalidation of an assessor's certificate, 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 (20) days in advance of hearing. If the petition fails to allege sufficient facts to merit a hearing, the Tax Commissioner or his or her designate 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 90.350 Neb. Admin. Code, ch. 91, § 003