Section 442-4-003 - Offers to Confess Judgment003.01 ConfessionsA County Board of Equalization, with the consent of the Commission, may offer to confess judgment for part of the value claimed or part of the causes involved in the action. Neb. Rev. Stat. 77-1510.01
003.01A If (1) the appellant is present and refuses to accept such confession of judgment in full satisfaction of his or her demands against the board in such action or the appellant fails to attend having had reasonable notice that the offer would be made, its amount, and the time of making it, and (2) at the hearing the appellant does not recover more than was offered to be confessed, the appellant shall pay all the costs and fees the board incurred after making the offer. Neb. Rev. Stat. § 77-1510.01. See, Chapter 3 section 004.03 Determination of Costs Procedure Ch.003.01B Refusal to Grant Motion for Permission to Offer to Confess Judgment. The Commission may not grant a motion for permission to make an offer to confess judgment affecting taxable or equalized taxable value of a parcel prior to a hearing on the merits, unless the motion is supported by an affidavit issued by or on behalf of the County Assessor attesting that the offer to be made represents taxable or equalized taxable value of the parcel.003.01C Nothing in this rule shall prevent any other appellee/respondent other than a County Board of Equalization from offering to confess judgment at any time.003.01D An offer to confess judgment shall not be deemed to be an admission of the cause of action or relief to which the appellant/petitioner is seeking, and the offer shall not be given in evidence at the hearing.003.01E An offer to confess judgment made prior to a hearing before the Commission must be made by a pleading.003.01F Acceptance of an offer to confess judgment prior to a hearing before the Commission must be made by a pleading.442 Neb. Admin. Code, ch. 4, § 003