Section 350-91-006 - SANCTIONS006.01 If the Tax Commissioner finds that the holder of the assessor's certificate sought to be invalidated by the Department of Revenue has willfully failed or refused to perform his or her duties, the Tax Commissioner may issue a written order suspending the certificate or indicating an intention to revoke the certificate. 006.01A In determining whether the appropriate sanction is suspension or revocation and in determining the length of any suspension imposed, the Tax Commissioner shall consider the severity of the violations committed by the assessor, the length of time during which such violations occurred, the impact of such violations on the level of value and quality of assessment in the county, the impact of such violations on the uniformity and proportionality of assessments in the county, and whether the certificate holder has previously been determined by the Tax Commissioner, the Tax Equalization and Review Commission or any other administrative agency or court to have violated the Nebraska Constitution, statutes or regulations, manuals or directives of the Tax Commissioner and Property Tax Administrator relating to assessment practices.006.01B If the Tax Commissioner issues a written order intending to revoke an assessor's certificate, the order shall include a one (1) year probationary period. Such an order may require the certificate holder to correct those practices found by the Property Tax Administrator to violate the Nebraska Constitution, statutes and the regulations, manuals and directives of the Tax Commissioner and Property Tax Administrator.006.01C The written order shall also schedule a hearing, at the end of the probationary period, to determine whether the certificate holder has successfully met the conditions contained in the order.006.01D The burden of showing the certificate holder has not successfully met the conditions for the probationary period shall be on the Department of Revenue to show, by a preponderance of the evidence, that such conditions have not been met.006.01E If the evidence adduced at the hearing following the probationary period indicates the certificate holder has successfully met the terms of the probationary period, the Tax Commissioner shall issue a written order rescinding the potential revocation of the certificate.006.01F If the evidence adduced at the hearing following the probationary period indicates the certificate holder has not successfully met the terms of the probationary period, the Tax Commissioner shall issue a written order revoking the certificate. Such order shall set forth the date on which such revocation shall take effect.006.02 In the event that an assessor certificate is invalidated, the office held by the certificate holder shall become vacant. The position of the certificate holder may be filled by the county, or by the state in instances where the holder of the certificate is employed by the state, pursuant to the applicable statutes or regulations dealing with filling vacancies at the county or state level.006.03 In the event that an assessor's certificate is suspended, the certificate holder shall not be eligible to be elected or appointed to, or hold the office of assessor or serve as deputy assessor during the period of suspension.006.04 In the event that the certificate held by an assessor or deputy assessor is revoked, the certificate holder shall not be eligible to be elected or appointed to, or hold the office of assessor or serve as deputy assessor for a period of five (5) years from the date of revocation pursuant to the order of the Tax Commissioner. 006.04A A certificate holder whose certificate has been suspended or revoked shall be ineligible to hold his or her position as assessor or deputy assessor not only in the county for which he or she worked at the time of the invalidation of the certificate but also in any other county in the state during the period of revocation or suspension.006.04B Before the holder of an assessor's certificate that has been invalidated may be eligible to be elected or appointed as an assessor or deputy assessor, or hold the office of county assessor or serve as deputy assessor, he or she must retake and pass the written examination held by the Property Tax Administrator for applicants for certification as assessor. An applicant for re-examination under this section shall be required to pay the applicable examination fee to the Tax Commissioner.006.04C In order to be re-certified, in addition to retaking and passing the written examination, a certificate holder whose certificate has been invalidated must satisfy the educational requirements of the Education, Certification, and Re-certification Regulation, Chapter 71.006.04D Upon reinstatement, a certificate holder must maintain the educational requirements as set forth in the Education, Certification, and Re-certification Regulation Chapter 71.350 Neb. Admin. Code, ch. 91, § 006