350 Neb. Admin. Code, ch. 71, § 003

Current through September 17, 2024
Section 350-71-003 - NEBRASKA ASSESSMENT EDUCATION AND CERTIFICATION ADVISORY BOARD MEMBERS
003.01 Membership on the Advisory Board shall consist of:
003.01A Three county assessors each having a minimum of one hundred-twenty (120) credit hours of approved courses, selected by the executive board of the County Assessors Association of Nebraska;
003.01B One state assessor who has a minimum of one hundred-twenty (120) credit hours of approved courses, selected by the Property Tax Administrator;
003.01C One representative of the Department of Revenue, Property Assessment Division involved in advising, instructing and interpreting property tax law who has a minimum of one hundred-twenty (120) credit hours of approved courses, selected by the Property Tax Administrator;
003.01D The Department of Revenue, Property Assessment Division education coordinator.
003.02 The terms of the members of the Advisory Board shall be as follows:
003.02A The voting members of the Advisory Board shall be appointed for a term of two years;
003.02B The term of the Department of Revenue, Property Assessment Division education coordinator shall be permanent;
003.02B(1) The education coordinator shall be the chairperson and a non-voting member.
003.02C Members may be re-appointed for one additional term. All terms shall commence on July 1.
003.02D If a position, other than the representative of the Department of Revenue, Property Assessment Division or the state assessor, on the Advisory Board is vacated, the executive board of the County Assessors Association of Nebraska shall appoint a new member to complete the term of the original member.
003.02E If the position of the representative of the Department of Revenue, Property Assessment Division or the state assessor is vacated, the Property Tax Administrator shall appoint a new member to complete the term of the original member.
003.03 Duties of the Advisory Board
003.03A The Advisory Board shall assist the Property Tax Administrator in developing and administering a program of continuing education for assessment officials and individuals interested in the assessment process.
003.03B The Advisory Board shall review and recommend approval or denial to the Property Tax Administrator providers and courses offered that have an emphasis on assessment and appraisal procedures, assessment law, property owner rights and responsibilities, duties of assessment officials and other matters related to the assessment and appraisal of property for property tax purposes.
003.03C The Advisory Board shall review and recommend approval to the Property Tax Administrator regarding the examination for the county assessor certificate.
003.04 The Advisory Board shall meet at least once a year. All board members' expenses for travel, lodging, per diem and other miscellaneous items pertaining to business conducted by the Advisory Board shall be submitted to the Property Tax Administrator for approval and payment by the Department of Revenue.
003.04A The chairperson may schedule an emergency meeting of the Advisory Board pursuant to Neb. Rev. Stat. Section 84-1411.
003.05 All recommendations of the Advisory Board shall be subject to approval by the Property Tax Administrator pursuant to Neb. Rev. Stat. Section 77-414.

350 Neb. Admin. Code, ch. 71, § 003