2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-363 Tax Commissioner; appointment; salary.
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).
