A presumption exists that a county board of equalization has faithfully performed its official duties in making a property tax assessment and has acted upon sufficient competent evidence to justify its action. The presumption disappears when competent evidence to the contrary is presented. Once the presumption is rebutted, whether the valuation assessed is reasonable becomes a question of fact based on all of the evidence. Cain v. Custer Cty. Bd. of Equal., 298 Neb. 834, 906 N.W.2d 285 (2018).

When the Tax Equalization and Review Commission hears a property tax protest and performs the factfinding functions that a county board of equalization would have if the county had timely provided notice to the taxpayer, the taxpayer's burden of persuasion is by a preponderance of the evidence. Cain v. Custer Cty. Bd. of Equal., 298 Neb. 834, 906 N.W.2d 285 (2018).

A hearing held under this section shall follow the procedural rules applicable to other proceedings before the Tax Equalization and Review Commission. Thus, two commissioners were sufficient to reach a quorum to conduct business, but when only one commissioner in a quorum of two determines that relief should be granted, there is no majority and the commission shall deny relief to the petitioner. Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730, 868 N.W.2d 334 (2015).