By January 1, 1997, there shall be a Tax Equalization and Review Commission. The members of the commission shall be appointed by the Governor as provided by law. The commission shall have power to review and equalize assessments of property for taxation within the state and shall have such other powers and perform such other duties as the Legislature may provide. The terms of office and compensation of members of the commission shall be as provided by law.

A Tax Commissioner shall be appointed by the Governor with the approval of the Legislature. The Tax Commissioner may have jurisdiction over the administration of the revenue laws of the state and such other duties and powers as provided by law. The Tax Commissioner shall serve at the pleasure of the Governor.

Annotations

Power to hold examinations of applicants for certification as county assessors and determine qualifications is granted by this section, dependent only on implementing legislative action. Shear v. County Board of Commissioners, 187 Neb. 849, 195 N.W.2d 151 (1972).

Authority and power of State Board of Equalization and Assessment noted. In re Valuation and Equalization, 182 Neb. 621, 156 N.W.2d 728 (1968).

Section is self-executing, and together with statute, constitutes Tax Commissioner an administrative agency to enforce revenue laws. State v. Odd Fellows Hall Assn., 123 Neb. 440, 243 N.W. 616 (1932).

Where Auditor of Public Accounts certified appropriation as reduced by unauthorized veto, review of action of State Board of Equalization and Assessment was not confined to writ of error. Elmen v. State Board of Equalization and Assessment, 120 Neb. 141, 231 N.W. 772 (1930).

State Supreme Court on appeal from decision of State Board of Equalization in proceedings involving valuation and assessment of railroad property for taxation acts in judicial, and not in administrative capacity. Chicago & N. W. Ry. Co. v. Bauman, 69 F.2d 171 (8th Cir. 1934).