Neb. Rev. Stat. §§ 77-422

Current with changes through the 2024 First Special Legislative Session
Section 77-422 - Certification as county assessor; examination; successful completion; certificate; disciplinary actions; appeal; invalidated certificate; effect
(1) Upon the successful completion of the examination by the applicant, a county assessor certificate shall be issued to him or her.
(2) The Tax Commissioner shall establish a system for revocation or suspension of a certificate, including a certificate issued by the Property Tax Administrator, for failure to maintain the educational standards and criteria and shall have the power to revoke the certificate if the certificate holder has not successfully met the educational requirements in section 77-414. A copy of the Tax Commissioner's written order revoking or suspending a certificate shall be mailed to the person within seven days after the date of the order.
(3) Any person whose certificate, including a certificate issued by the Property Tax Administrator, has been revoked or suspended may appeal the written order of the Tax Commissioner, within thirty days after the date of the order, to the Tax Equalization and Review Commission in accordance with section 77-5013.
(4) A person whose certificate has been invalidated by the commission or the Tax Commissioner shall not be eligible to hold a certificate for five years after the date of invalidation.

Neb. Rev. Stat. §§ 77-422

Laws 1969, c. 623, § 2, p. 2521; Laws 2003, LB 443, § 5; Laws 2004, LB 973, § 9; Laws 2006, LB 808, § 25; Laws 2007, LB334, § 30.