Terms, defined.

Neb. Rev. Stat. § 77-5002 — under REVENUE AND TAXATION.

Neb. Rev. Stat. § 77-5002

For purposes of the Tax Equalization and Review Commission Act: (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.