Section 442-5-031 - Laws, Published Treatises, Periodicals, and Reference Works031.01Laws. The Commission may consider and utilize the following during the course of any hearing or proceeding or as part of its decision making process without making the document a part of the record: the Constitution of the United States; the Constitution of the State of Nebraska; the laws of the United States; the laws of the State of Nebraska; the Code of Federal Regulations; the Nebraska Administrative Code; any decision of the several courts of the United States, whether state or federal; the legislative history of any law, rule, or regulation. Neb. Rev. Stat. § 77-5016(3).031.02Published Treatises. Pursuant to Neb. Rev. Stat. § 77-5016(3), the Commission may without inclusion in the record consider and utilize the following published treatises pertaining to the valuation or assessment of real or personal property during the course of any hearing or proceeding or as part of its decision making process: the Nebraska Assessor's Reference Manual revised annually; the Reports and Opinions of the Property Tax Administrator for each of the 93 counties, published annually, the Commission's annual Statewide Equalization Proceedings; the Soil Survey for each of the 93 counties as published by the United States Department of Agriculture or its subdivisions; the quarterly editions of the Marshall & Swift Residential Cost Handbook; the quarterly editions of the Marshall Valuation Service; Dollars and Cents of Shopping Centers, published annually by the Urban Land Institute; Property Assessment Valuation, Third Edition, International Association of Assessing Officers, (2010); Property Appraisal and Assessment Administration, International Association of Assessing Officers, (1990); Mass Appraisal of Real Property, International Association of Assessing Officers, (1999); Issues Confronting Properties Affected by Contamination or Environmental Problems, International Association of Assessing Officials, (2002), The Valuation of Subsidized Housing, International Association of Assessing Officials (2003), The Appraisal of Real Estate, Fourteenth Edition, Appraisal Institute, (2013); Appraisal of Residential Properties, Appraisal Institute, 4th Edition, (2007); The Appraisal of Rural Property, Second Edition, Appraisal Institute, (2000); Income Property Valuation, Dearborn Financial Publishing, Inc., (1994); Shopping Center Appraisal and Analysis, Appraisal Institute, (2009); Analysis and Valuation of Golf Courses and Country Clubs, by Arthur E. Gimmy, MAI, & Buddie A. Johnson, Appraisal Institute, (2003); Standard on the Valuation of Properties Affected by Environmental Contamination, International Association of Assessing Officers, (2001); Standard on Ratio Studies, International Association of Assessing Officers (2010); Standard on Mass Appraisal of Real Property, International Association of Assessing Officials 2008; Nebraska Farm Real Estate Market Developments, published annually by Nebraska Cooperative Extension Office; Uniform Standards of Professional Appraisal Practice, published annually by the Appraisal Foundation; and Valuation and Market Studies for Affordable Housing, Appraisal Institute, 2003.031.03Reference Works. Pursuant to Neb. Rev. Stat. § 77-5016(3), the Commission may consider and utilize the following reference works pertaining to the meaning of words and phrases: The Dictionary of Real Estate Appraisal, Fourth Edition (2002), Appraisal Institute; Black's Law Dictionary, Sixth Edition, West Publishing, (1990); Webster's Third New International Dictionary, Merriam-Webster, Inc., (2002).031.04Statutory Notice in General. The Commission may offer and make a part of the record records or documents of which it desires to avail itself. Neb. Rev. Stat. § 77-5016(4).442 Neb. Admin. Code, ch. 5, § 031
Amended effective 6/7/2021