Nebraska Statutes 77-5002. Terms, defined
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For purposes of the Tax Equalization and Review Commission Act:
Terms Used In Nebraska Statutes 77-5002
- Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
(1) Commission means the Tax Equalization and Review Commission;
(2) Commissioner means a member of the commission; and
(3) Special master means a person appointed by the commission pursuant to section 77-5009.