The Tax Commissioner may adopt and promulgate rules and regulations regarding the base-year valuation of historically significant real property.
Neb. Rev. Stat. § 77-1392
Historically significant real property; Tax Commissioner; rules and regulations
Laws 2005, LB 66, § 8; Laws 2007, LB334, § 78.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.