Section 350-71-011 - REVOCATION PROCESS011.01 The Tax Commissioner shall have the power to revoke the assessor's certificate of any certificate holder who is not an assessor, for failure to comply with the continuing education requirements as provided in REG-71-006.01. 011.01A The Tax Commissioner shall notify in writing each certificate holder of his or her intent to revoke their county assessor's certificate for failure to maintain continuing education hours.011.01B Upon receiving a notice of the Tax Commissioner's intent to revoke an assessor certificate, a certificate holder other than a county assessor, or deputy county assessor may request a hearing with the Tax Commissioner within thirty (30) days of the notice of intent to revoke pursuant to the Practice and Procedures Regulation, Chapter 90. 011.01B(1) The Tax Commissioner shall act upon the evidence presented at the hearing and shall issue a written order. A copy of the Tax Commissioner's written order revoking or suspending the certificate shall be mailed to the person within seven (7) days after the date of the written order. If the Tax Commissioner revokes the assessor certificate, the certificate holder may appeal the Tax Commissioner's written order within thirty (30) days after the date of the order to the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. Section 77-5013.011.02 If the certificate holder is a county assessor or deputy county assessor, the Tax Commissioner shall notify in writing the assessor or deputy assessor and the county board that the Tax Commissioner intends to revoke the assessor's certificate for failure to maintain continuing education hours. (See Neb. Stat. Section 77-1330 and Proceedings Instituted by the Department of Revenue Regulations, Chapter 91.) 011.02A Such notice shall be at least thirty (30) days prior to a hearing before the Tax Commissioner regarding whether the assessor or deputy assessor has met the continuing education requirements of this regulation.011.02B If, based on the evidence presented at hearing, the Tax Commissioner finds that the assessor or deputy assessor has failed to meet the continuing education requirements, the Tax Commissioner shall issue a written order requiring the certificate holder to either attend sufficient continuing education courses to make up the necessary hours, or to retake and pass the assessors certificate examination within six (6) months of the written order. Any continuing education hours required to be attended by the Tax Commissioner's written order may not be applied to the current four (4) year period continuing education credits.011.02C Upon proof provided by the assessor or deputy assessor of compliance with the Tax Commissioner's written order, the Property Tax Administrator shall issue a renewal certificate to the assessor or deputy assessor.011.02D If the assessor or deputy assessor fails to comply with the Tax Commissioner's written order, the Tax Commissioner shall institute proceedings to revoke, the certificate held by the assessor or deputy assessor after adequate notice and hearing before the Tax Commissioner.011.03 At any time during the revocation process of an assessor's certificate the certificate holder may successfully retake the assessor's examination. If the certificate holder provides evidence to the Tax Commissioner of the successful passing of the assessor's examination, the Tax Commissioner shall dismiss the revocation process.011.04 If a person has his or her certificate finally revoked, he or she shall not be eligible to hold a certificate for five (5) years after the date of revocation.011.05 The Tax Commissioner shall act upon the hearing and shall issue a written order. The Tax Commissioner's written order may be appealed within thirty days after the date of the written order, to the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. Section 77-5013.350 Neb. Admin. Code, ch. 71, § 011