Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.

  1. Law
  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.

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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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