Neb. Admin. Code § 350-10-002.04 — City size means the population of a city in which a parcel is located

002.05 Class or subclass of real property means a collection of properties that share one or more common characteristics that affect value and that are not found in other properties outside the class or subclass. 002.05A For agricultural or horticultural la nd, class or subclass include s, but is not limited to : irrigated cropland ; dry cropland ; grassland; wasteland; nurseries; feedlots; orchards; location; geographic characteristics; and other market characteristics that are appropriate for the assessment of the class or subclass of agricultural or horticultural land. 002.05A(1) In the case of agricultural or horticultural land subject to special valuation , class or subclass includes, but is not limited to: i rrigated cropland; dry cropland; grassland; wasteland; nurseries ; feedlots ; orchards; location; geographic characteristics ; and other market characteristics that are appropriate for the valuation of a class or subclass of agricu ltural or horticultural land at 75% of its special value as if the land were available only for agricultural or horticultural purposes, or uses without regard to any other purpose , or use that could be applied to the land. 002.05B For all other real property, class or subclass include s, but is not limited to, improvement status; parcel type ; zoning; location; city size ; parcel size ; geographic characteristics ; or market characteristics that are appropriate for the valuation of a class or subclass of real property . For the purposes of this regulation, market characteristics means the social and economic factors in the market that affect the value of real property. Nebraska Department of Revenue Title 350, Chapter 10 Property Assessment Division Real Property Regulations 4 002.05C Geographic characteristics means the physical characteristics of the earth, land, region, or site that may have an effect on value. 002.06 Clerical error means transposition of numbers, mathematical error, computer malfunction causing programming and printing errors, data entry error, items of real property other than land identified on the wrong parcel, incorrect ownership, or certification of an inc orrect valuation to political subdivisions , pursuant to Neb. Rev. Stat. § 77-128. 002.07 Equalization means a process by which the valuations of similar or comparable properties are reviewed, to assure that equivalent characteristics receive equivalent consideration and treatm ent in the assessment process. 002.08 Farm site means the portion of land contiguous to land actively devoted to agriculture , which includes improvements that are agricultural or horticultural in nature, including an y uninhabitable or unimproved farm home site , all of which is contiguous to agricultura l or horticultural land. This land will not be classified as agricultural or horticultural land and will not include a home site.