Section 66-1846 - Action to recover assessment; requirements(1) No action for recovery of any amount paid pursuant to the State Natural Gas Regulation Act shall be maintained in any court unless objections have been filed with the commission as provided in section 66-1844. In any action for recovery of any payments made under the act, the claimant shall be entitled to raise every relevant issue of law, but the commission's findings of fact made pursuant to the act shall be prima facie evidence of the facts therein stated.(2) The following shall be deemed to be findings of fact of the commission within the meaning of the act: (a) Determinations of fact expressed in notices of assessments given pursuant to the act; and(b) determinations of fact set out in those minutes of the commission which record the action of the commission in connection with making the assessments and passing upon objections thereto.Neb. Rev. Stat. §§ 66-1846