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2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1346 Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.
Universal Citation: NE Code § 77-1346 (2017)
77-1346. Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.
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.
Source
- Laws 1974, LB 359, § 4;
- Laws 1985, LB 271, § 18;
- Laws 1989, LB 361, § 11;
- Laws 1995, LB 490, § 135;
- Laws 2000, LB 968, § 52;
- Laws 2007, LB334, § 74.
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