350 NAC 90-010. APPEALS

REG-90-010 APPEALS 010.01 Any person aggrieved by a final decision in a contested case is entitled to appeal the decision of the Tax Commissioner to the Tax Equalization and Review Commission or to resort to such other means of review as may be provided by law. 010.02 Parties desiring to appeal a decision of the Tax Commissioner must file a petition with the Tax Equalization and Review Commission within thirty days after service of the final decision by the Tax Commissioner. The thirty (30) day period for appeal commences to run from the date of mailing of the notice of order and decision to the parties or their attorneys of record. Service of the petition filed with the Tax Equalization and Review Commission must be made pursuant to the Tax Equalization and Review Commission Act and the rules and regulations of the Commission. (Neb. Rev. Stat. Section 84-912.03, R.S. Supp., 1999, Neb. Rev. Stat. Sections 77-702 and 77-5014, R.R.S. 2003, Neb. Rev. Stat. Section 84-917, R.S. Supp., 2006 and Neb Rev. Stat. Sections 77-612, 77-684, 77-802.02, 77-1249, 77-1330, 77-5007, 77-5015 and 79-1016, R.S. Supp., 2007.)