77-1346 Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.

NE Code § 77-1346 (2019) (N/A)
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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.

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