77-5018 Appeals; decisions and orders; requirements; publication on web site; correction of errors.
77-5018. Appeals; decisions and orders; requirements; publication on web site; correctionof errors.(1) The commission may issue decisions and orderswhich are supported by the evidence and appropriate for resolving the mattersin 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 bein writing or stated in the record and shall be accompanied by findings offact and conclusions of law. The findings of fact shall consist of a concisestatement of the conclusions upon each contested issue of fact. Parties tothe proceeding shall be notified of the decision and order in person or bymail. A copy of the decision and order shall be delivered or mailed to each partyor his or her attorney of record. Withinseven days of issuing a decision and order, the commission shall electronicallypublish such decision and order on a web site maintained by the commissionthat is accessible to the general public. The full text of final decisionsand orders entered after a hearing by the commission or a panel of commissionersshall be published on the web site. Final decisions and orders that are entered(a) on a dismissal by the appellant or petitioner, (b) on a default orderwhen the appellant or petitioner failed to appear, or (c) by agreement ofthe parties may be published on the web site in a summary manner identifyingthe parties, the case number, and the basis for the final decision and order. Anydecision rendered by the commission shall be certified to the county treasurerand to the officer charged with the duty of preparing the tax list, and ifand when such decision becomes final, such officers shall correct their recordsaccordingly and the tax list pursuant to section 77-1613.02.(2) The commission may, on its own motion, modify or change its findingsor orders, at any time before an appeal and within ten days after the dateof such findings or orders, for the purpose of correcting any ambiguity, clericalerror, or patent or obvious error. The time for appeal shall not be lengthenedbecause of the correction unless the correction substantially changes thefindings or order.(3) The Tax Commissioneror the Property Tax Administrator shall have thirty days after a final decisionof the commission to appeal the commission's decision. SourceLaws 1995, LB 490, § 18; Laws 1997, LB 397, § 39; Laws 2001, LB 465, § 8; Laws 2005, LB 15, § 10; Laws 2007, LB166, § 11; Laws 2010, LB877, § 10.Effective Date: April 14, 2010