Section 442-3-002 - Powers and Duties of the Commission002.01 The Commission has the power, and therefore the duty, to review and equalize assessments of property for taxation within the state. The Commission reviews and equalizes assessments both within and between counties of the State. Neb. Const. Art. IV, §28.002.02 The Commission has the power to increase or decrease the value of a class or subclass of real property in any county or taxing authority or of real property valued by the State so that all classes or subclasses of real property in all counties fall within the acceptable range. Neb. Rev. Stat. § 77-5023(1).002.03 The Commission has the power and duty to hear and determine appeals of decisions and hear and grant or deny relief on petitions as follows:002.03A Decisions of any county board of equalization equalizing the value of individual tracts, lots, or parcels of real property so that all real property is assessed uniformly and proportionately;002.03B Decisions of any county board of equalization granting or denying tax-exempt status for real or personal property or an exemption from motor vehicle taxes and fees;002.03C Decisions of the Tax Commissioner and decisions of the Property Tax Administrator made before July 1, 2007, determining the taxable property of a railroad company, car company, public service entity, or air carrier within the state;002.03D Decisions of the Tax Commissioner and decisions of the Property Tax Administrator made before July 1, 2007, determining adjusted valuation pursuant to section 79-1016;002.03E Decisions of any county board of equalization on the valuation of personal property or any penalties imposed under sections 77-1233.04 and 77-1233.06;002.03F Decisions of any county board of equalization on claims that a levy is or is not for an unlawful or unnecessary purpose or in excess of the requirements of the county;002.03G Decisions of any county board of equalization granting or rejecting an application for a homestead exemption;002.03H Decisions of the Department of Motor Vehicles determining the taxable value of motor vehicles pursuant to section 60-3,188;002.03I Decisions of the Tax Commissioner and decisions of the Property Tax Administrator made before July 1, 2007, made under section 77-1330; 002.03J Any other decision of any county board of equalization;002.03K Any other decision of the Property Tax Administrator made before July 1, 2007, and decisions made by the Tax Commissioner regarding property valuation, exemption, or taxation made on or after July 1, 2007;002.03L Decisions of the Tax Commissioner pursuant to section 77-3520; and 002.03M Any other decision, determination, action, or order from which an appeal to the Commission is authorized.002.03N The Commission has the power and duty to hear and grant or deny relief on petitions. Neb. Rev. Stat. § 77-5007. 002.03N1 The Commission hears petitions to determine the taxable status or real property pursuant to Neb. Rev. Stat. § 77-202.04(2).002.03N2 The Commission hears petitions to determine whether special valuation is applicable to a parcel pursuant to Neb. Rev. Stat. § 77-1345.01(10).002.03N3 The Commission hears petitions to determine actual value, special value, or recapture value of real property pursuant to Neb. Rev. Stat. § 77-1507.01002.03O Final decisions of a County Board of Equalization appealed by the Tax Commissioner or Property Tax Administrator pursuant to section 77-701.002.04 The Commission has the power to hear and decide appeals of decision(s) by the Tax Commissioner determining adjusted valuations of each class of property in a school district. Neb. Rev. Stat. § 79-1016(4).002.05 The Commission has the power to hear and decide an appeal of the decision by the Tax Commissioner to deny a claim of overpayment of tax due to clerical error, misunderstanding, or mistake. Neb. Rev. Stat. § 77-1775.002.06 The Commission has the power to hear and decide appeals from determinations of the tax exempt status of property under Neb. Rev. Stat. § 60-3006 (motor vehicles) and § 77-3519 (homestead).002.07 The Commission has the power to hear and decide an appeal by a taxpayer seeking special valuation under Neb. Rev. Stat. § 77-1344. Neb. Rev. Stat. § 77-1345.01.002.08 The Commission has the power to hear and decide appeals of persons denied exemption from real or tangible personal property taxation by a county board of equalization. The Commission further has the power to hear and decide appeals by a county assessor of the grant of an exemption from real or tangible personal property taxation. Neb. Rev. Stat. § 77-202.04.002.09 The Commission has various special administrative powers002.09A The Commission, through the Presiding Hearing Officer, may administer oaths. Neb. Rev. Stat. § 77-5016(2).002.09B The Commission, through its Chairperson, may issue subpoenas, compel the attendance of witnesses and the production of any papers, books, accounts, documents, statistical analysis, and testimony. Neb. Rev. Stat. § 77-5016(2).002.09C The Commission may adopt and promulgate rules of discovery which are consistent with the rules of discovery adopted by the Nebraska Supreme Court pursuant to Neb. Rev. Stat. § 25-1273.01. Neb. Rev. Stat. 77-5016(2).002.09D The Commission has the power to invalidate the certificate of any county assessor or deputy assessor who willfully fails or refuses to comply with any order of the Commission. No certificate shall be revoked or suspended except upon a proper hearing before the Commission. Neb. Rev. Stat. § 77-5020.442 Neb. Admin. Code, ch. 3, § 002