Nebraska § 77-5018 - Appeals; decisions and orders; requirements; publication on website; correction of errors.

§ 77-5018. Appeals; decisions and orders; requirements; publication on website; correction of errors.

(1) The commission may issue decisions and orders which are supported by the evidence and appropriate for resolving the matters in dispute. Every final decision and order adverse to a party to the proceeding, rendered by the commission in a case appealed to the commission, shall be in writing or stated in the record and shall be accompanied by findings of fact and conclusions of law. The findings of fact shall consist of a concise statement of the conclusions upon each contested issue of fact. Parties to the proceeding shall be notified of the decision and order in person or by mail. A copy of the decision and order shall be delivered or mailed to each party or his or her attorney of record. Within seven days of issuing a decision and order, the commission shall electronically publish such decision and order on a website maintained by the commission that is accessible to the general public. The full text of final decisions and orders shall be published on the website, except that final decisions and orders that are entered (a) on a dismissal by the appellant or petitioner, (b) on a default order when the appellant or petitioner failed to appear, (c) by agreement of the parties, or (d) by a single commissioner pursuant to section 77-5015.02 may be published on the website in a summary manner identifying the parties, the case number, and the basis for the final decision and order. Any decision rendered by the commission shall be certified to the county treasurer and to the officer charged with the duty of preparing the tax list, and if and when such decision becomes final, such officers shall correct their records accordingly and the tax list pursuant to section 77-1613.02. If the final decision results in taxes due in excess of the original amount and interest at the rate specified in section 45-104.01 is applied, the interest shall not begin to accrue until thirty days after the decision is certified to the county treasurer.

(2) The commission may, on its own motion, modify or change its findings or orders, at any time before an appeal and within ten days after the date of such findings or orders, for the purpose of correcting any ambiguity, clerical error, or patent or obvious error. The time for appeal shall not be lengthened because of the correction unless the correction substantially changes the findings or order.

(3) The Tax Commissioner or the Property Tax Administrator shall have thirty days after a final decision of the commission to appeal the commission's decision pursuant to section 77-5019.

A "final decision" of the Tax Equalization and Review Commission is interchangeable with a "final order" as defined in section 25-1902 and depends on whether the order affected a substantial right. A & P II v. Lancaster Cty. Bd. of Equal., 316 Neb. 216, 3 N.W.3d 907 (2024).

Merely granting permission to use a method of valuation different from the statutory income approach, without yet approving the specific different methodology to be used or the valuations of the subject properties, is not a "final decision." A & P II v. Lancaster Cty. Bd. of Equal., 316 Neb. 216, 3 N.W.3d 907 (2024).