GERRARD, J.
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...
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