42-1252

42-1252. State board of tax appeals

A. The state board of tax appeals is established as an independent agency which
shall not in any way be subject to the supervision or control of the department of
revenue. The board shall have full power to hear and decide all appeals from decisions
of the department of revenue.

B. The state board shall consist of three members appointed by the governor
pursuant to section 38-211. Members shall be residents of this state.

C. Members shall be selected on the basis of their knowledge of and experience in
taxation. Not more than two members may be primarily engaged in the same occupation or
profession. The board shall handle all matters entrusted by law to it dealing with
income taxation, estate taxation, transaction privilege, use and luxury taxation and any
other taxation assigned to it by law and shall hear and decide appeals from the
department of revenue on such matters.

D. Not more than two members of the board shall be members of the same political
party. No member of the board shall hold any other public office under the laws of this
state or any of its political subdivisions. No member shall be a candidate for an
elective office under the laws of this state, nor of any other state. No member of the
board shall hold any position of trust nor provide or engage in any occupation or
business which would corruptly conflict with the duties of a member of the board, nor
take part directly or indirectly in any election campaign in the interest of any
political party or other organization or any candidate or measure to be voted on by the
people. This subsection does not prohibit a person from properly and lawfully engaging
in a business or profession.

E. The term of board members is six years. The member of the board having the
shortest term remaining shall act as chairperson if that member has served on the board
at least two years. If the member having the shortest term remaining does not qualify to
act as chairperson or if two or more members have an equal right by virtue of their
remaining terms to serve as chairperson, the board shall elect a chairperson. A member
may not be appointed for more than two terms.

F. Each member of the board shall receive:

1. One hundred fifty dollars per day for time spent in the performance of official
duties.

2. Such travel and other expenses as provided by law for other state officers.

G. The governor may remove any member for cause.

H. The board shall appoint a clerk, hearing officers and such other employees as it
deems necessary to carry out its duties. The hearing officer qualifications shall be the
same as the selection criteria for the members as prescribed by this
section. Notwithstanding section 41-192, subsection E, upon request of the board, the
attorney general shall designate, for such time and purposes as the board requires, an
attorney, acceptable to the board, whose compensation shall be fixed and paid by the
board.

I. The board shall hold hearings and meetings at the call of the chairperson or a
majority of the board and otherwise as may be prescribed by the rules of the board as
required to carry out its duties. The principal office of the board shall be at the
capitol, but the board may sit or hold hearings at any other place within the state. A
majority of the board constitutes a quorum for making orders and decisions or transacting
other official business, and the board may act even though one position on the board is
vacant. The board shall keep a record of its proceedings.

J. In conducting the business of the board:

1. The board may not act if more than one position is vacant.

2. One or more members or a hearing officer of the board may hold hearings and take
testimony to be reported for action by the board when authorized by rule or order of the
board.