The Rules and Regulations of the Tax Equalization and Review Commission are found in Title 442 of the Nebraska Administrative Code. By clicking the links below you will be taken to the Nebraska Administrative Code as maintained on the Secretary of State’s Web Site.

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Title 442 Nebraska Administrative Code

Chapter 1: Enabling Authority
Chapter 2: Definitions
Chapter 3: Authority and Duties
Chapter 4: General Rules of Practice
Chapter 5: Rules of Practice and Procedure for Hearings
Chapter 6: Appeals from the Commission
Chapter 7: Repealed
Chapter 8: Petition for Rulemaking
Chapter 9: Equalization Duties
Chapter 10: Invalidation or Suspension of Assessor’s Certificate
Chapter 11: Repealed
Chapter 12: Discovery Rules

Related Links: Nebraska Secretary of State’s Rules and Regulations Web Site