Historically significant real property; Tax Commissioner; rules and regulations.
Neb. Rev. Stat. § 77-1392
in effect77-1392. Historically significant real property; Tax Commissioner; rules and regulations.
The Tax Commissioner may adopt and promulgate rules and regulations regarding the base-year valuation of historically significant real property.
Laws 2005, LB 66, § 8; Laws 2007, LB334, § 78.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-1392Fetched: 10/20/2026
