The Subpoena Duces Tecum (Form 96-224-2003) is the Nebraska form a county assessor signs to require a taxpayer to produce books, documents, records or other evidence for inspection in the assessor's office. It is listed among the Property Assessment forms of the Nebraska Department of Revenue and cites Neb. Rev. Stat. § 77-1236 as its authority. On this page you can fill out the subpoena duces tecum online on FillingPDF and download or print the completed PDF; the official PDF is published by the Department of Revenue.
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What is 96-224-2003?
The Subpoena Duces Tecum (Form 96-224-2003) is a Nebraska property assessment form on which a county assessor requires a taxpayer to produce books, documents, records or other evidence for inspection by the assessor or the assessor's staff, in the county assessor's office.
The form is issued "From the County Assessor" of a named Nebraska county. It names the place of inspection, the date on or before which the records must be produced, and the taxpayer whose property is concerned. The request covers all years subject to assessment for that taxpayer's property.
The form states that it is issued under the authority of the county assessor under Neb. Rev. Stat. § 77-1236, and that failure to comply may result in formal court proceedings. It also says that all documentation produced is kept confidential and is available to taxing officials only.
The form has two parts: the subpoena itself, which the county assessor signs, and a Certificate of Service, on which the person who served it certifies that a copy was served by certified mail on the persons listed, with their names, titles and dates.
The Nebraska Department of Revenue publishes the form with its Property Assessment forms. The printed revision is 4-2015, which supersedes the 6-2012 revision of the same form number.
Who needs to file 96-224-2003?
The main users are Nebraska county assessors. The form is issued "From the County Assessor for ___ County, Nebraska", and the county assessor signs it as the issuing authority under Neb. Rev. Stat. § 77-1236.
The people it is directed at are taxpayers whose property is under assessment. The form requires the recipient to produce the books, documents, records or other evidence of the taxpayer named on it, for all years subject to assessment. The recipient does not complete the form; the recipient responds by producing the records as the subpoena directs.
The Certificate of Service is completed by the person who serves the subpoena. That person certifies that a copy was served by certified mail on each person listed, at the addresses known to them, and enters each person's name, title and date.
The form prints no exclusions and says nothing about a representative signing for the assessor or the taxpayer. For questions about when a subpoena may be issued, refer to Neb. Rev. Stat. § 77-1236 or contact the county assessor's office.
When to file 96-224-2003
The form has no filing date of its own: it is used when a county assessor decides to require a taxpayer's records, and both the date of issue and the production deadline are filled in on the form. The deadline appears in the first paragraph as "on or before the ___ day of _, 20", and the issue date appears next to the assessor's signature block as "on this ___ day of _, 20".
The request covers all years subject to assessment for the property of the named taxpayer. The form warns that failure to comply with the subpoena may result in formal court proceedings.
Choose the production date carefully, because the same date governs where and when the records must arrive. The form sets no processing time and prints no other timing rule.
Documents you need
- The books, documents, records or other evidence of the named taxpayer, for all years subject to assessment, relating to the taxpayer's property: these are what the recipient produces in response to the subpoena.
How to fill out 96-224-2003
Enter the county name
In the heading "From the County Assessor for ___ County, Nebraska", write the name of the county whose assessor issues the subpoena.
Name the assessor and inspection location
In the first paragraph, enter the county name again before "County Assessor", then the address of the county assessor's office where the records are to be inspected, followed by "Nebraska".
Set the production date
Fill in the day, month and year in "on or before the ___ day of _, 20". Records must be produced by this date.
Identify the taxpayer
On the line under "relating to the property of", enter the name of the taxpayer whose property is concerned. The request covers all years subject to assessment.
Complete the authority statement
Enter the county name and the day, month and year of issue in the paragraph that cites Neb. Rev. Stat. § 77-1236.
Sign as County Assessor
The County Assessor signs on the "sign here" line above the title County Assessor.
Complete the Certificate of Service
List the name and title of each person served and the date of service by certified mail, after the copy has been served.
Review, download and print the PDF
Check the county, address, dates and taxpayer name, then download or print the completed PDF from FillingPDF and deliver it as described under How to submit.
How to submit 96-224-2003
The subpoena is served on the taxpayer by certified mail, and the records it demands are produced personally or by certified mail to the address printed on it.
- Service on the taxpayer: the Certificate of Service on the form states that a copy of the subpoena was served on the listed persons, at the addresses known to the person serving it, by certified mail.
- Producing the records: all books, documents, records or other evidence must be submitted personally or by certified mail to the county assessor's office address entered in the first paragraph of the subpoena, on or before the date entered there.
- Another location: the form says the county assessor may agree to inspect the records at another location.
The form states that all documentation produced is kept confidential and is available to taxing officials only. It names no online portal, fax number or fee. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving the county name blank, so the subpoena does not say which County Assessor issues it.
- Omitting the address of the county assessor's office where the records must be produced.
- Leaving the day, month and year blank in "on or before the ___ day of _, 20", so the recipient has no production deadline.
- Not entering the taxpayer's name on the line "relating to the property of", which identifies whose records are required.
- Sending the subpoena unsigned: the form has a signature line for the County Assessor.
- Leaving out the issue date next to the authority statement citing Neb. Rev. Stat. § 77-1236.
- Skipping the Certificate of Service or serving by a method other than certified mail, which is the method the certificate states.
- Delivering records some way other than personally or by certified mail, unless the county assessor has agreed to another location.
- Using the superseded Rev. 6-2012 version instead of the current Rev. 4-2015 form.
Frequently asked questions
What is a subpoena duces tecum from a Nebraska county assessor?
It is Form 96-224-2003, on which a Nebraska county assessor requires a taxpayer to produce books, documents, records or other evidence for inspection in the assessor's office. The form is issued under Neb. Rev. Stat. § 77-1236 and covers all years subject to assessment for the named taxpayer's property.
Who signs the subpoena duces tecum form?
The County Assessor signs it on the "sign here" line, as the form is issued under the authority of the county assessor. The Certificate of Service is completed separately by the person who served the copy, with each person's name, title and date.
How do I deliver records requested by this subpoena?
Submit them personally or by certified mail to the address printed in the subpoena, on or before the date it gives. The form says the county assessor may agree to inspect the records at another location, so ask the assessor if that is needed.
What happens if I do not comply with the subpoena?
The form states that failure to comply may result in formal court proceedings. It prints no other penalty. For details on consequences, refer to Neb. Rev. Stat. § 77-1236 or contact the county assessor's office.
Are the records I produce kept confidential?
Yes, according to the form: all documentation produced will be kept confidential and available to taxing officials only. That statement is printed in the subpoena itself, in the paragraph about inspection at another location.
How is the subpoena served on the taxpayer?
By certified mail. The Certificate of Service states that the person serving it mailed a copy of the subpoena to the listed persons at the addresses known to them, and records each person's name, title and date.
Can I fill out the subpoena duces tecum online?
Yes. You can fill out the Nebraska PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not connected to the Nebraska Department of Revenue, and does not serve, file or deliver the subpoena; that follows the form's own instructions.
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