It shall be the duty of the Tax Commissioner to adopt and promulgate rules and regulations for the information and guidance of the county assessors and county boards of equalization, not inconsistent with sections 77-3501 to 77-3529 , affecting the application, hearing, assessment, or equalization of property which is claimed to be entitled to the exemption granted by such sections.
Neb. Rev. Stat. § 77-3521
Tax Commissioner; rules and regulations
Laws 1979, LB 65, § 21; Laws 1984, LB 809, § 12; Laws 1989, LB 84, § 15; Laws 1994, LB 902, § 40; Laws 2014, LB1087, § 17; Laws 2024, LB126, § 7.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.