442 Neb. Admin. Code, ch. 1, § 001
The Tax Equalization and Review Commission has the power to review and equalize assessments of property for taxation within the state and has such other powers and performs such other duties as the Legislature may provide. Neb. Const. Art. IV, §28.
The Tax Equalization and Review Commission may adopt and promulgate rules and regulations to carry out its constitutional or statutory purposes, powers, or authority. The Commission may adopt and promulgate rules and regulations necessary to regulate persons and proceedings within the commission's jurisdiction and authority. Furthermore the Commission may adopt and promulgate necessary rules for discovery which are consistent with the Rules Adopted by the Supreme Court. Neb. Rev. Stat. §§ 25-1273.01, 77-5016, and 77-5021.
The Commission shall cause its rules and regulations to be published in such manner as the agency shall determine to bring, as far as practicable, the existence and scope of the rules and regulations to the attention of all persons affected thereby. Neb. Rev. Stat. § 84-903.
442 Neb. Admin. Code, ch. 1, § 001