Section 350-91-005 - ORDERS005.01 Following a hearing conducted before the Tax Commissioner or his or her designee, the Tax Commissioner shall issue an order, in writing, determining whether invalidating the assessor's certificate is appropriate, based on the record made at hearing. The Tax Commissioner may not consider evidence not presented at hearing.005.02 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 90.350 Neb. Admin. Code, ch. 91, § 005