Creighton St. Joseph Regional Hospital v. Nebraska Tax Equalization & Review Commission

I. INTRODUCTION

In this appeal from the Nebraska Tax Equalization and Review Commission (TERC), we are presented with the following issues: (1) Whether the filing fee provided for in Neb. Rev. Stat. § 77-5013 (Cum. Supp. 2000), which states that a “person filing an appeal with [TERC] shall pay a filing fee of twenty- five dollars,” must be paid in order to confer jurisdiction upon TERC; (2) whether TERC had the authority to adopt a rule stating that if the filing fee does not accompany the appeal, the appeal will not be accepted by TERC; (3) whether TERC had the authority to adopt a so-called…