{"data":{"id":"us-ne/neb.-rev.-stat.-77-5002","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-5002","heading":"Terms, defined.","body":"For purposes of the Tax Equalization and Review Commission Act:\n(1) Commission means the Tax Equalization and Review Commission;\n(2) Commissioner means a member of the commission; and\n(3) Special master means a person appointed by the commission pursuant to section 77-5009.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-5002","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"d883e7a927fc0e71ba0c9915507c76c474e4b7f6adc93b550aee2d8653964106","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-5001","next":"us-ne/neb.-rev.-stat.-77-5003"},"notice":"GroundRules: Original legal text. Not legal advice."}