Nebraska Revised Statute 84-802
Chapter 84 Section 802
In the absence or disability of the principal, the deputy shall perform the duties of the principal pertaining to the office, but when the officer is required to act in conjunction with or in place of another officer, the deputy cannot act in the officer's place.
- R.S.1866, c. 16, § 2, p. 127;
- R.S.1913, § 5736;
- C.S.1922, § 5065;
- C.S.1929, § 84-802;
- R.S.1943, § 84-802;
- Laws 1990, LB 821, § 53.
When the Tax Commissioner holds factfinding hearings he is not acting as a member of the State Board of Equalization. Therefore, delegation of that duty to his deputy does not violate this section. Box Butte County v. State Board of Equalization and Assessment, 206 Neb. 696, 295 N.W.2d 670 (1980).