Nebraska § 77-5015 Appeals; hearing;
notice

Nebraska Statutes

§ 77-5015 — Appeals; hearing; notice

Nebraska § 77-5015

Ch. 77Revenue and Taxation

This text of Nebraska § 77-5015 (Appeals; hearing; notice) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 77-5015 (2026).

Text

In any case appealed to the commission
all parties shall be afforded an opportunity for hearing after reasonable
notice. The notice shall state the time and place of the hearing. Opportunity
shall be afforded all parties to present evidence and argument. The commission
shall prepare an official record, which includes testimony and exhibits, in
each case, but it shall not be necessary to transcribe the record of the proceedings
unless requested for purposes of rehearing, in which event the transcript
and record shall be furnished by the commission upon request and tender of
the cost of preparation. Informal disposition may also be made of any case
by stipulation, agreed settlement, consent order, or default.

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In any case appealed to the commission
all parties shall be afforded an opportunity for hearing after reasonable
notice. The notice shall state the time and place of the hearing. Opportunity
shall be afforded all parties to present evidence and argument. The commission
shall prepare an official record, which includes testimony and exhibits, in
each case, but it shall not be necessary to transcribe the record of the proceedings
unless requested for purposes of rehearing, in which event the transcript
and record shall be furnished by the commission upon request and tender of
the cost of preparation. Informal disposition may also be made of any case
by stipulation, agreed settlement, consent order, or default.

Legislative History

Source: Laws 1995, LB 490, § 15; Laws 1999, LB 140, § 3; Laws 2003, LB 291, § 8; Laws 2004, LB 973, § 50; Laws 2011, LB384, § 26. Annotations: This section provides that opportunity shall be afforded all parties to present evidence and argument at a hearing before the Tax Equalization and Review Commission. Krusemark v. Thurston Cty. Bd. of Equal., 10 Neb. App. 35, 624 N.W.2d 328 (2001).