004.01 Mandatory Award of Costs 004.01A Refusal to accept a confession of judgment made by a County Board of Equalization. If a recovery greater than the offer is not obtained after hearing on the appeal an award of costs to the County will result. A Motion for Costs is not necessary for costs to be assessed under Neb. Rev. Stat. § 77-1510.01 (See Chapter 4, § 004.02 of these rules for allowable costs.)004.01B Court reporter for a formal hearing. Fees and costs of a court reporter in a formal proceeding shall be paid by the party or parties against whom a final decision is rendered, other costs shall be allocated as the Commission may determine. Neb. Rev. Stat. § 77-5016(1). 004.01B1 The party requesting a formal hearing is liable for payment of court reporter appearance fees pending a final decision. Neb. Rev. Stat. § 77-5016(1).004.02 Permissive Assessment of CostsExcept as provided in Neb. Rev. Stat. §§ 77-1510.01 and 77-5016(11) the costs of any appeal, including the costs of witnesses, may be taxed by the Commission as it deems just unless the appellant is the county assessor or county clerk in which case the costs shall be paid by the county, or if the appellant is the Tax Commissioner or the Property Tax Administrator in which case the costs shall be paid by the state. Neb. Rev. Stat. §§ 77-1510.01 and 77-5016(11). (See Chapter. 2, § 001.16 for definition of costs).
004.02A Guidelines for Permissive Assessment of CostsExcept as provided in Neb. Rev. Stat. §§ 77-1510.01 and 77-5016(1), the Commission may consider the following guidelines for assessment of costs:
004.02A1 The Commission may assess costs of a non-offending party against a party who willfully or intentionally fails, neglects, or refuses to comply with an Order of the Commission or a Notice of Hearing issued by the Commission.004.02A2 The Commission may assess costs when a party fails to appear for a duly noticed hearing.004.02A3 The Commission may assess as costs all or part of the costs incurred by a party when an opposing party takes action, if the Commission finds and determines that the action complained of was solely designed and undertaken in order to harass, annoy, or offend a person or opposing party, or when the action undertaken was frivolous or dilatory.004.02A4 The Commission may assess as costs all or part of the costs incurred by a party when an opposing party seeks to have a hearing continued within three (3) days of the scheduled hearing. The Commission may assess these costs on its own motion or on the motion of the opposing party if the Commission grants the continuance.004.03 Determination of Costs Procedure004.03A Offer to Confess. Estimate of Costs. Any county board of equalization which has made an offer to confess judgment for all or part of the value claimed or part of the causes involved in a proceeding may file a written estimate of the costs and fees to be incurred from the time of the making of the offer to confess judgment, with the Commission and all parties to the appeal, within at least five (5) business days prior to the date of the hearing.004.03B Bill of Costs. The Commission may order a party to submit a bill of costs. A bill of costs, if submitted, shall be verified by attaching a signed statement, made under penalty of perjury, that such items and amounts are correct and have been necessarily incurred in the proceeding and are eligible for award as costs.004.03C Objection to Motion for Costs or Bill of Costs. Any Party against whom costs may be assessed may make any objections within 10 days of the date a bill of costs is filed with the Commission.442 Neb. Admin. Code, ch. 4, § 004