Neb. Rev. Stat. §§ 77-1346
Current with changes through the 2024 First Special Legislative Session
The Tax Commissioner shall adopt and promulgate rules and regulations to be used by county assessors in determining eligibility for special valuation under section 77-1344 and in determining the special valuation of such land for agricultural or horticultural purposes under section 77-1344.
Neb. Rev. Stat. §§ 77-1346