Section 370-200-207 - DETERMINATION BY THE TAX COMMISSIONER AND APPEALS207.01 Notification of the Findings and Order of the State Tax Commissioner under all proceedings shall be served upon the petitioner. Notice shall be in writing and shall state the findings of fact and conclusions of law reached by the State Tax Commissioner. The findings of fact shall consist of a concise statement of the conclusions upon each contested issue of fact. The petitioner may initiate an appeal after service is made of the State Tax Commissioner's decision or Findings and Order. Service of such decision and notice shall be by certified mail, return receipt requested, and service upon party will be considered to have been completed as of the date of deposit in the United States Post Office.207.02 Appeal An aggrieved party seeking review of an order or decision of the State Tax Commissioner shall file an appeal with the District Court of Lancaster County within thirty (30) days after the date of such order or decision. Such proceeding shall be considered a contested case pursuant to the Administrative Procedure Act.
370 Neb. Admin. Code, ch. 200, § 207