Neb. Admin. Code TAX EQUALIZATION AND REVIEW COMMISSION, tit. 442, ch. 8
EXPLANATORY STATEMENT
Pursuant to Neb. Rev. Stat. § 84-909.01 the Attorney General shall promulgate model rules of procedure appropriate for use by as many agencies as possible. 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 the circumstances. Agencies may adopt regulations which vary from the model rules; however, any agency adopting a rule of procedure that differs from the model rule shall include in the agency's explanatory statement the reasons why the relevant portions of the Attorney General's model rules are impracticable under the circumstances. This chapter is based upon the Attorney General's model rules.
Neb. Admin. Code TAX EQUALIZATION AND REVIEW COMMISSION, tit. 442, ch. 8