350 NAC 91-007
350 NAC 91-007. APPEALS
Cite as Neb. Admin. Code tit. 350, ch. 91, § 007
REG-91-007 APPEALS
007.01 Any assessor or deputy assessor whose certificate has been invalidated may appeal the decision of the Tax Commissioner to the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. Section 77-5013 and the rules and regulations promulgated and adopted by the Commission.
007.02 An appeal of the invalidation of an assessor’s certificate under this section shall not act as an automatic stay of the order of the Tax Commissioner invalidating the certificate.
(Neb. Rev. Stat. Sections 77-5013 and 77-5015, R.S. Supp., 2006 and Neb. Rev. Stat. Sections 77-702, 77-1330, 77-5007 and 77-5014, R.S. Supp., 2007.)