Neb. Const. art. IV, § 28

By January 1, 1997, there shall be a Tax Equalization and Review Commission. The members of the commission shall be appointed by the Governor as provided by law. The commission shall have power to review and equalize assessments of property for taxation within the state and shall have such other powers and perform such other duties as the Legislature may provide. The terms of office and compensation of members of the commission shall be as provided by law. A Tax Commissioner shall be appointed by the Governor with the approval of the Legislature. The Tax Commissioner may have jurisdiction over the administration of the revenue laws of the state and such other duties and powers as provided by law. The Tax Commissioner shall serve at the pleasure of the Governor. Source: Neb. Const. art. V, sec. 27 (1920); Adopted 1920, Constitutional Convention, 1919-1920, No. 14; Transferred by Constitutional Convention, 1919-1920, art. IV, sec. 28; Amended 1996, Laws 1995, LR 3CA, sec. 1.