Base year, defined.
Neb. Rev. Stat. § 77-6505
in effect77-6505. Base year, defined.
Base year means the year immediately preceding the year during which the change in ownership and control occurred.
Laws 2020, LB1107, § 48.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-6505Fetched: 10/20/2026
