442 Neb. Admin. Code, ch. 9, § 012

Current through September 17, 2024

Section 442-9-012 - Conduct of Hearings

012.01 Evidence At a hearing, the Commission may receive testimony under oath from any interested person.

012.02 Video conference

Hearings held pursuant to Neb. Rev. Stat. § 77-5022 may be held by means of video conference. A person shall be present at each video conference site to take custody of any exhibits which were not provided to the Commission at the hearing site of the presiding hearing officer, keep a record of persons who appear at the hearing, and otherwise assist the presiding hearing officer with conduct of the hearing.

012.02 Exclusion from Hearing

The presiding hearing officer may exclude any person from the hearing room when that person is disrupting the hearing.

012.03 Representation

The following representation requirements apply in a hearing or portion of a hearing held as a part of the Commission's annual equalization proceedings

012.03A County. In a hearing before the Commission the interest of the County may be represented by:

012.03A1 A member of the county board of equalization; or

012.03A2 The county clerk or current deputy clerk, who serves as secretary to the county board of equalization (pursuant to Neb. Rev. Stat. § 77-1501 ); or,

012.03A3 The county assessor, or current deputy county assessor, holding office at the time of the hearing; or,

012.03A4 The county attorney, or his or her deputy, (pursuant to Neb.Rev. Stat. § 23-1201(2) ); or,

012.03A5 Legal counsel for the county board of equalization or any other party.

442 Neb. Admin. Code, ch. 9, § 012