Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-5015 (2026)

Appeals; hearing; notice

✓ current as of July 2026
Find cases: SyfertCases citing this section NE-LEGnebraskalegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

In any case appealed to the commission all parties shall be afforded an opportunity for hearing after reasonable notice. The notice shall state the time and place of the hearing. Opportunity shall be afforded all parties to present evidence and argument. The commission shall prepare an official record, which includes testimony and exhibits, in each case, but it shall not be necessary to transcribe the record of the proceedings unless requested for purposes of rehearing, in which event the transcript and record shall be furnished by the commission upon request and tender of the cost of preparation. Informal disposition may also be made of any case by stipulation, agreed settlement, consent order, or default.

Notes of Decisions
Cited in 10 cases, 1998–2018 · leading case: Upper Repub. Nat. Res. Dist. v. Dundy Cnty. Bd. of Equal., 300 Neb. 256 (Neb. 2018).
Sort: Relevance Newest Treatment
Upper Repub. Nat. Res. Dist. v. Dundy Cnty. Bd. of Equal., 300 Neb. 256 (Neb. 2018). · cites it 4× “Fanning explained that the impetus behind the NRD’s purchase of the parcels was to carry out the goals of 2 See Neb. Rev. Stat. § 77-5015 (Cum. Supp. 2016).”
Brenner v. Banner Cnty. Bd. of Equal., 753 N.W.2d 802 (Neb. 2008). · cites it 2× “[22] Neb.Rev.Stat. §§ 77-5015 to 77-5019 (Cum.”
Darnall Ranch, Inc. v. Banner Cty. Bd. of Equal., 753 N.W.2d 819 (Neb. 2008). · cites it 2× “[8] Neb.Rev.Stat. §§ 77-5015 to 77-5019 (Cum.”
Mid City Bank, Inc. v. Douglas Cnty. Bd. of Equalization, 616 N.W.2d 341 (Neb. 2000). · cites it 2× “Mid City appealed the Board’s denial of its protest to the Tax Equalization and Review Commission (the TERC) pursuant to Neb. Rev. Stat. §§ 77-5015 to 77-5018 (Reissue 1996 & Cum.”
Upper Repub. NRD v. Dundy Cty. Bd. of Equal., 300 Neb. 256 (Neb. 2018). · cites it 2× “Fanning explained that the impetus behind the NRD’s purchase of the parcels was to carry out the goals of 2 See Neb. Rev. Stat. § 77-5015 (Cum. Supp. 2016).”
Krusemark v. Thurston Cnty. Bd. of Equalization, 624 N.W.2d 328 (Neb. Ct. App. 2001). · cites it 2× “Krusemark argues that this is a matter of due process. The record reflects that while Blomendahl did testify at some length without interruption or objection, the record also reflects that the hearing officer made several comments directed toward Blomendahl.”
Krusemark v. Thurston Cnty. Bd. of Equal., 624 N.W.2d 328 (Neb. Ct. App. 2001). · cites it 2× “Krusemark argues that this is a matter of due process. The record reflects that while Blomendahl did testify at some length without interruption or objection, the record also reflects that the hearing officer made several comments directed toward Blomendahl.”
J.C. Penney Co. v. Lancaster Cnty. Bd. of Equalization, 578 N.W.2d 465 (Neb. Ct. App. 1998). · cites it 3× “The Board alleges that it had no notice that its procedures for conducting protest hearings would be an issue and that because Neb. Rev. Stat. § 77-5015 (Reissue 1996) specifically requires the Commission to notify the parties of the issues involved and afford them the…”
Creighton St. Joseph Reg'l Hosp. v. Nebraska Tax Equalization & Review Comm'n, 620 N.W.2d 90 (Neb. 2000). · cites it 5× “The only other statute which TERC could have been given the power to regulate its own jurisdiction is Neb. Rev. Stat. § 77-5015 (Reissue 1996).”
Jc Penney v. Lancaster Cty. Bd. of Eq., 578 N.W.2d 465 (Neb. Ct. App. 1998). · cites it 3× “The Board alleges that it had no notice that its procedures for conducting protest hearings would be an issue and that because Neb.Rev. Stat. § 77-5015 (Reissue 1996) specifically requires the Commission to notify the parties of the issues involved and afford them the…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.