Section 442-5-005 - Joinder of Other Persons to an Appeal If the Commission determines that a "person" (as that term is defined in these rules) not named in an appeal should be made a party to the proceedings, notice of the appeal or petition shall be issued to that person.
005.01 If the county assessor appeals a county board of equalization's final decision granting an exemption from property taxation, the person, corporation, or organization granted such exemption by the county board of equalization shall be made a party to the appeal and shall be issued a notice of the appeal by the Commission within thirty days after the appeal is filed. Neb. Rev. Stat. 77-202.01(1).005.02 If the Tax Commissioner or Property Tax Administrator appeals a decision of a county board of equalization granting or denying an exemption of real or personal property from taxation, the person, corporation, or organization granted or denied the exemption by the county board of equalization shall be made a party to the appeal and shall be issued a notice of the appeal by the Commission within thirty days after the appeal is filed. Neb. Rev. Stat. § 77-701(4).442 Neb. Admin. Code, ch. 5, § 005
Amended effective 6/7/2021