77-5013 Commission; jurisdiction; time for filing; filing fee.
77-5013. Commission; jurisdiction;time for filing; filing fee.(1) The commissionobtains exclusive jurisdiction over an appeal or petition when:(a) The commission has the power or authority to hear theappeal or petition;(b) An appeal or petition is timely filed;(c) The filing fee, if applicable, is timely received andthereafter paid; and(d) In the case of an appeal, a copy of the decision, order,determination, or action appealed from, or other information that documentsthe decision, order, determination, or action appealed from, is timely filed.Only the requirements of this subsection shall be deemed jurisdictional.(2) A petition, an appeal, or the information required bysubdivision (1)(d) of this section is timely filed and the filing fee, ifapplicable, is timely received if placed in the United States mail, postageprepaid, with a legible postmark for delivery to the commission, or receivedby the commission, on or before the date specified by law for filing the appealor petition. If no date is otherwise provided by law, then an appeal shallbe filed within thirty days after the decision, order, determination, or actionappealed from is made.(3) The filing fee for each appeal or petition filed withthe commission is twenty-five dollars, except that no filing fee shall berequired for an appeal by a county assessor,the Tax Commissioner, or the Property Tax Administrator actingin his or her official capacity or a county board of equalization acting inits official capacity.(4) The form and requirements for execution of an appeal orpetition may be specified by the commission in its rules and regulations. SourceLaws 1995, LB 490, § 13; Laws 1998, LB 1104, § 28; Laws 2001, LB 170, § 21; Laws 2004, LB 973, § 49; Laws 2010, LB877, § 8.Effective Date: April 14, 2010