442 Neb. Admin. Code, ch. 10, § 002
The following definitions apply whenever the defined term is used in this chapter unless the context of a term's use requires use of a different definition.
Assessor includes an elected or appointed county assessor or a county clerk who is an ex officio county assessor. In counties in which the state has assumed the assessment function the Property Tax Administrator or his or her designee performs the duties of the county assessor. Neb. Rev. Stat. § 77-115.
The Nebraska Tax Equalization and Review Commission.
To complete, accomplish, perform what is due, or to obey. Webster's Third New International Dictionary, Merriam-Webster, Inc., (2002).
"To 'fail' means to leave unperformed; to omit; to neglect, Bouv. Law Dict.; Widemann Co. v. Digges, 21 Cal. App. 342, 131 P. 882. To fail in the performance of some duty, which failure shall impose a penalty or liability, necessarily implies a prior act or condition by which the one failing shall have become aware of the duty." Buffalo County v. Phelps County, 129 Neb 268, 261 N.W. 360 (1935).
A command, direction, or instruction. Black's Law Dictionary,Sixth Edition, West Publishing, (1990).
"To show or express a positive unwillingness to do or comply with (as something asked, demanded, expected)--used with a following infinitive (refused to answer the question)." Webster's Third New International Dictionary, Unabridged 1910 (1981). "To refuse," by definition, requires that a person understand what is being asked of him and then in some way manifest nonacceptance, nonconsent, or unwillingness." State v. Medina, 227 Neb 736, 419 N.W.2d 864 (1988).
Intentionally, with knowledge that the act was a violation of the Commission's order. Douglas Cty v. Kowal 270 Neb. 982, 708 N.W.2d 668, (2006).
442 Neb. Admin. Code, ch. 10, § 002