Section 442-5-004 - Intervention004.01Intervention by Parties Other Than the Tax Commissioner or Property Tax Administrator. Persons who qualify for intervention and file timely petitions for intervention may intervene in proceedings. For all purposes of section 84-912.02 the Chairperson of the Commission is the hearing officer. 004.01A A petition for intervention shall be granted if:004.01A1 A petition is submitted in writing, with copies mailed to all parties named in the Order for Hearing and Notice of Hearing, at least five days before the hearing;004.01A2 The petition states facts demonstrating that the petitioner's legal rights, duties, privileges, immunities, or other legal interests may be substantially affected by the proceeding or that the petitioner qualifies as an intervenor under any provision of law; and004.01A3 The Chairperson of the Commission determines that the interests of justice and the orderly and prompt conduct of the proceedings will not be impaired by allowing the intervention.004.01B The Chairperson of the Commission may grant a petition for intervention at any time upon determining that the intervention sought is in the interests of justice and will not impair the orderly and prompt conduct of the proceedings.004.01C If a petitioner qualifies for intervention, the Chairperson of the Commission may impose conditions upon the intervenor's participation in the proceedings, either at the time that intervention is granted or at any subsequent time. Conditions may include: 004.01C1 Limiting the intervenor's participation to designated issues in which the intervenor has a particular interest demonstrated by the petition;004.01C2 Limiting the intervenor's use of discovery, cross examination, and other procedures so as to promote the orderly and prompt conduct of the proceedings; and004.01C3 Requiring two or more intervenors to combine their presentation of evidence and argument, cross-examination, discovery, and other participation in the proceedings.004.01D The Chairperson of the Commission, at least twenty-four hours before the hearing, shall issue an order granting or denying each pending petition for intervention, specifying any conditions and briefly stating the reasons for the order. The Chairperson of the Commission or his or her designee may modify the order at any time, stating the reasons for the modification. The Chairperson of the Commission or his or her designee shall promptly give notice of an order granting, denying, or modifying intervention to the petitioner for intervention and to all parties. Neb. Rev. Stat. §84912.02. 004.02 The Chairperson of the Commission may, at his or her discretion, hold a hearing to determine whether to grant the petition for intervention. If such a hearing is held, all parties named in the appeal or petition and petition for intervention shall be afforded an opportunity to be heard regarding the petition for intervention.004.03Statutory Right to Intervene by the Tax Commissioner or Property Tax Administrator. The Tax Commissioner or the Property Tax Administrator may each, in his or her discretion, intervene in an appeal by any person from a county board of equalization concerning exemption or taxation of real or tangible personal property. Neb. Rev. Stat §§ 77-202.04 & 77-202.12. 004.03A Notice of an appeal or petition shall be served on the Tax Commissioner notifying him or her of an appeal concerning exemption or taxation of real or tangible personal property. If the Tax Commissioner exercises his or her statutory right to intervene, written notice of the same shall be served on the Commission and all parties within thirty days of receipt of the notice by the Tax Commissioner. If the Tax Commissioner does not give notice of a determination to exercise his or her statutory right to intervene, the Commission may make Findings of Fact and Conclusions of Law determining that the Tax Commissioner has waived his or her right to intervene in the appeal.442 Neb. Admin. Code, ch. 5, § 004
Amended effective 6/7/2021