002.03 "In accordance with the rule making and regulation making requirements of the Administrative Procedure Act, the Attorney General shall prepare and promulgate model rules of procedure appropriate for use by as many agencies as possible and shall file the model rules with the Secretary of State. The model rules shall deal with all general functions and duties performed in common by several agencies. For rules of procedure adopted on or after August 1, 1994, each agency shall adopt as many of the model rules as is practicable under its circumstances. To the extent an agency adopts the model rules, it shall do so in accordance with the rule making and regulation making requirements of the act. Any agency adopting a rule of procedure that differs from the model rules shall include in the explanatory statement provided for in section 84-907.04 a finding stating the reasons why the relevant portions of the model rules were impracticable under the circumstances." Neb. Rev. Stat. § 84-909.01.EXPLANATORY STATEMENT
The Commission hereby finds and determines that the Model Rules of Practice and Procedure for Hearings in Contested Cases prepared and promulgated by the Attorney General are inapplicable. This finding and determination of the Commission is based on Neb. Rev. Stat. § 84-912.03, which provides that the Commission is exempt from Sections 84-913 through 84-919 of the Nebraska State Statutes. (§§ 84-913 - 84-919 govern contested hearings before state agencies, and appeals from the decisions made by agencies in those contested cases.) Neb. Rev. Stat. §§ 77-5001, et seq., constitute the applicable statutes which govern hearings before the Tax Equalization and Review Commission. Since these statutes are unique to the Commission, the Model Rules adopted by the Attorney General, insofar as they apply to hearings in contested cases before the Commission, do not apply.