442 Neb. Admin. Code, ch. 2, § 001 Definitions

• Library: Nebraska Administrative Code
• Edition: 2023
• Currency: Current through January 1, 2024
• Citation: 442 Neb. Admin. Code, ch. 2, § 001
• Year: 2023

The following definitions apply whenever the defined terms are used in the Rules and Regulations of the Commission unless the context of a term's use requires a different definition.

001.01 Agency

Agency means the Tax Equalization and Review Commission, or when authorized, the chairperson of the Commission, acting on behalf of the Commission.

001.02 Appeal

An appeal is a request, submitted on the Commission's Appeal Form, that the Commission reverse or modify, in whole or in part, a decision order, determination, or action the Commission is authorized to review.

001.03 Appeal Form

An "Appeal Form" is the form which must be used to file an appeal with the Commission.

001.04 Arbitrary

A decision is "arbitrary" when it is made in disregard of the facts and circumstances and without some basis which could lead a reasonable person to the same conclusion. Phelps Cty. Bd. of Equal. v Graf, 258 Neb. 810, 606 N.W.2d 736, (2000).

001.05 Attorney

See "Legal Counsel."

001.06 Cancellation Mark

See "Postmark."

001.07 Case File

The "Case File" is a file folder bearing the names of the parties and a unique identifying number which contains the documents maintained by the Commission regarding an appeal/petition/proceeding.

001.08 Certificate of Service

"Certificate of Service" means a written statement, appended to the end of any motion, request, answer or other pleading, which certifies that the party filing the pleading has served a copy of the pleading on all other parties to the action. A sample "Certificate of Service" is set forth below:

CERTIFICATE OF SERVICE

The foregoing (Insert name of document) was served upon

(Insert Name of Party) , a party herein/attorney for a party

herein, by mailing a copy to him/her at _______________

by personal delivery on _________ __________

by fax on ________________ followed by mailing to him/her at

_____________________ on ____________ .

______________ /s/ _______________

Name or,

Attorney's Name and Bar Association Number

001.09 Chairperson

A Commissioner designated Chairperson as set forth in Chapter 3 of these Rules.

001.10 Commission

Commission means the Tax Equalization and Review Commission or when authorized, the chairperson of the Commission, acting on behalf of the Commission.

001.11 Commissioner

Commissioner means a member of the Commission.

001.12 Conclusions of Law

"Conclusions of Law" means an inference on a question of law made as a result of a factual showing, no further evidence being required; a legal inference,Black's Law Dictionary, Seventh Addition, West Publishing, pg 284 (1999).

001.13 Confession of Judgment

"Confession of Judgment" is a statement, whether written or oral, made by an appellee/respondent, whereby the appellee/respondent agrees that judgment should be entered in favor of appellant/petitioner as to all or part of an action.

001.14 Conflict of Interest

"Conflict of Interest" means a material difference between public interest and the private pecuniary interest of a hearing officer. A conflict of interest arises whenever:

001.14A A Commissioner, Special Master, or Referee individually or as a fiduciary, or the Commissioner's, Special Master's, or Referee's spouse, parent or child, wherever residing, or any other member of the Commissioner's, Special Master's, or Referee's family residing in the Commissioner's, Special Master's or Referee's household has an economic interest in the subject matter in controversy or is a party to the proceeding or has any other interest that could be affected substantially by the proceeding; or,

001.14B A Commissioner's, Special Master's or Referee's spouse, or person within the fourth degree of relationship to either of them, or the spouse of such person 001.14B1 is a party to the proceeding, or an officer, director, manager, partner, employee, or trustee of a party; 001.14B2 is acting as legal counsel in the proceeding EXPLANATORY STATEMENT The Rules of Professional Conduct as promulgated by the Nebraska Supreme Court establish ethical standards which require legal counsel to disqualify himself or herself under certain circumstances.

001.15 Contested Case

Contested case means an appeal or petition filed with the Commission, an action brought by the Commission pursuant to Neb. Rev. Stat. § 77County assessor or deputy assessor; invalidation or suspension of certificate; appeal77-5020, a proceeding on a notice given pursuant to Neb. Rev. Stat. § 77Commission; change of value; hearing; procedure77-5026 or any other matter before the Commission in which a final order may be issued.

001.16 Costs

The term "Costs" as used in these Rules and Regulations includes the amount of the filing fee, costs of a court reporter (if required), costs of service and witness fees. Witness fees may be allowed at the amount set forth in Nebraska Revised Statutes § 33Witnesses; compensation; mileage33-139. Employees of the State of Nebraska or its political subdivisions are prohibited from receiving witness fees in "any action or proceeding in any court in this state" when the employee is called as a witness "in connection with his or her officially assigned duties." Attorney's fees are not a part of "costs" which may be allowed by the Commission. Costs which may be allowed include travel expenses if the hearing site is more than fifty (50) miles from the county seat of the county in which the action arose, including, but not limited to, reasonable meal expense, hotel expense and mileage as provided under Neb. Rev. Stat. § 81Mileage; rates; how computed; adjustments; application81-1176. In the event of an appeal from a Commission decision the Court of Appeals filing fee and costs of the bill of exceptions and the official record of the proceedings may be allocated by the Court of Appeals.

001.16A Witness. For the purpose of assessing costs, a "Witness" is a person who is not a party, or a full or part-time employee of a party calling the person to appear, who appears either...