The Commission may, after receiving the Bill of Costs, and any objection thereto, award costs and fees as part of the final decision in the proceeding.
Payment of costs and fees ordered by the Commission shall be submitted and made payable to the Tax Equalization and Review Commission, unless the Commission orders otherwise.
Costs may be awarded pursuant to Chapter 12 of these Rules.
An order awarding costs may be enforced in the District Courts. Neb. Rev. Stat. § 77-5011.
442 Neb. Admin. Code, ch. 4, § 004