Section 442-5-016 - Subject Matter JurisdictionThe Commission has jurisdiction to hear appeals and petitions as provided by statute.
016.01 The Commission may determine any question raised in the proceeding upon which an order, decision, determination, or action appealed from is based. Neb. Rev. Stat. § 77-5016(7).016.02 The Commission may consider all questions necessary to determine taxable value of property as it hears an appeal or cross appeal. Neb. Rev. Stat. § 77-5016(7).016.02A The Commission may consider and find a taxable value in excess of the highest taxable value for which notice was given by the County Assessor, the County Board of Equalization, or the Property Tax Administrator if notice of a higher taxable value and the intent to offer proof in its support is given by a party. Notice of a higher taxable value and the intent to prove that taxable value must be served on all other parties and the Commission no later than the date for an initial exchange of evidence as set forth in a Commission Order for Hearing and Notice of Hearing on the merits. Notice of a higher taxable value and intent to offer proof in its support is a pleading and shall be served as a motion or objection to a motion as provided in section 15 of this chapter. If the Commission determines either on a motion or its own initiative based on evidence presented at a hearing on the merits that a notice of intent to prove a higher value was not given in good faith it may tax all costs of opposing parties to the party giving notice of a higher value and intent to offer proof of that higher value. 016.03 If the board, agency, or person which made a decision, order, or determination or took an action that is appealed to the Commission lacked subject matter jurisdiction, then the Commission cannot acquire subject matter jurisdiction. See Arcadian Fertilizer, L.P. v. Sarpy County Bd. of Equal., 7 Neb. App. 499, 583 N.W.2d 353 (1998), Bartlett v. Dawes County Bd. of Equalization 259 Neb. 954, 613 N.W.2d 810 (2000), Creighton St. Joseph Regional Hosp. v. Nebraska Tax Equalization and Review Commission, 260 Neb. 905, 620 N.W.2d 810 (2000), Falotico v. Grant County Bd. of Equal., 262 Neb. 292 (2001).442 Neb. Admin. Code, ch. 5, § 016
Amended effective 6/7/2021