Section 350-71-007 - CREDIT HOURS007.01 Attendance is mandatory to receive credit for any continuing education course.007.02 Partial credit for absences in an emergency may be approved by the Property Tax Administrator based upon the percent of the class attended. For the purposes of this regulation, an emergency shall include those reasons constituting good cause, addressed as follows: 007.02A For purposes of this regulation good cause shall include but not be limited to:007.02A Injury to or illness or death of an employee or assessor; or007.02B Injury to or illness or death of a member of the employee or the assessor's family; or007.02C Other circumstances which would render attendance at the continuing education course a hardship upon the assessor or his or her employee.007.03 If a course includes an examination, the applicant shall take the examination. A passing grade is not required to receive continuing education credit.350 Neb. Admin. Code, ch. 71, § 007