2006 Nebraska Revised Statutes - § 77-363 — Tax Commissioner; appointment; salary.

Section 77-363
Tax Commissioner; appointment; salary.

The Governor shall nominate, and, with the advice and consent of the Legislature, shall appoint a Tax Commissioner and shall fix his or her salary.

Source:

Laws 1921, c. 133, art. III, § 1, p. 548

C.S.1922, § 5827

C.S.1929, § 77-301

R.S.1943, § 77-301

Laws 1951, c. 258, § 1, p. 883

Laws 1957, c. 367, § 6, p. 1291

Laws 1963, c. 442, § 1, p. 1462

Laws 1967, c. 612, § 1, p. 2059

R.S.1943, (1976), § 77-301

Laws 1980, LB 834, § 4

Annotations:

Chapter 63, Laws 1933, reducing salaries of state officers, was unconstitutional as to heads of departments for failure to comply with section 14, Article III, of the Constitution respecting amendments. State ex rel. Taylor v. Hall, 129 Neb. 669, 262 N.W. 835 (1935); State ex rel. Day v. Hall, 129 Neb. 699, 262 N.W. 850 (1935).

Sec. 28, Art. IV, of the Constitution is self-executing and, together with this section, constitute a Tax Commissioner and administrative agency which may appeal from orders of county boards of equalization. State v. Odd Fellows Hall Assn., 123 Neb. 440, 243 N.W. 616 (1932).

Right to appeal from decision of State Board of Equalization and Assessment does not preclude independent equity suit to challenge validity of veto of items in appropriation bill. Elmen v. State Board of Equalization and Assessment, 120 Neb. 141, 231 N.W. 772 (1930).

~Reissue Revised Statutes of Nebraska