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2009 Nebraska Code
Chapter 77 REVENUE AND TAXATION
77-5214 Board; study.

77-5214. Board; study.

The board shall conduct a study in order to ascertain the fiscal impact of future tax credits granted by the board to owners of agricultural assets. Such study shall attempt to reasonably estimate the number of qualified beginning farmers or livestock producers that would be eligible to enter into a board approved and certified three-year share-rental agreement with an owner of agricultural assets and other such relevant facts and information for review by the board. The findings of such study by the board shall be submitted to the Governor, the Clerk of the Legislature, and the Legislative Fiscal Analyst by January 3, 2000. In order to carry out the study and the provisions of the Beginning Farmer Tax Credit Act, the Department of Agriculture shall provide any and all of the necessary support and assistance to the board.

Source
    Laws 1999, LB 630, ยง 15.



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