Neb. Admin. Code § 350-10-001.01 — These regulations address the duties, procedures, and record keeping responsibilities of c ounty assessors when valuing real property

The y also detail the duties and powers of the county board of equalization requiring that all real property in the county is assessed uniformly and proportionately. Neb. Rev. Stat. §§ 37-335, 77-102, 77-103, 77-103.01, 77-112, 77 -117, 77-123, 77-124, 77-126, 77-128, 77-129, 77 -130, 77 -131, 77 -132, 77 -202, 77 -604, 77 -682, 77 -702, 77 -802, and 77 -1245, 77 -1303, and 77 -1359. October 26, 2014. REG-10-002 DEFINITIONS