2006 Nebraska Revised Statutes - § 77-702 — Property Tax Administrator; term; qualifications; removal; duties.

Section 77-702
Property Tax Administrator; term; qualifications; removal; duties.

(1) Commencing with the expiration of the term of the Property Tax Administrator holding office on July 1, 1999, the Governor shall appoint a Property Tax Administrator with the approval of a majority of the members of the Legislature. The Property Tax Administrator shall have experience and training in the fields of taxation and property appraisal and shall meet all the qualifications required for members of the Tax Equalization and Review Commission under subsections (1) and (2) and subdivision (6)(a) of section 77-5004. The administrator shall serve a six-year term. The Property Tax Administrator may be removed by the Governor for misfeasance, malfeasance, or willful neglect of duty or other cause after notice and a public hearing unless notice and hearing are expressly waived in writing by the Property Tax Administrator. The Property Tax Administrator shall adopt and promulgate rules and regulations to carry out his or her duties. Rules and regulations of the Property Tax Administrator in effect on July 1, 1999, shall be valid rules and regulations of the Department of Property Assessment and Taxation beginning on July 1, 1999.

(2) In addition to any duties, powers, or responsibilities otherwise conferred upon the Property Tax Administrator, he or she shall administer and enforce all laws related to the state supervision of local property tax administration and the central assessment of property subject to property taxation. The Property Tax Administrator shall also advise county assessors regarding the administration and assessment of taxable property within the state and measure assessment performance in order to determine the accuracy and uniformity of assessments.

Source:

Laws 1999, LB 36, § 22

Laws 2001, LB 465, § 1

~Reissue Revised Statutes of Nebraska