77-363. Tax Commissioner; appointment; salary.
125 words·~1 min read·
/ne/chapter-77/77-363A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Governor shall nominate, and, with the advice and consent of the Legislature, shall appoint a Tax Commissioner and shall fix his or her salary.
Chapter 63, Laws 1933, reducing salaries of state officers, was unconstitutional as to heads of departments for failure to comply with section 14, Article III, of the Constitution respecting amendments. State ex rel. Taylor v. Hall, 129 Neb. 669, 262 N.W. 835 (1935); State ex rel. Day v. Hall, 129 Neb. 699, 262 N.W. 850 (1935).
Sec. 28, Art. IV, of the Constitution is self-executing and, together with this section, constitute a Tax Commissioner and administrative agency which may appeal from orders of county boards of equalization. State v. Odd Fellows Hall Assn., 123 Neb. 440, 243 N.W. 616 (1932).