Neb. Admin. Code § 350-10-002.11 — Omitted property means, for the current tax year, any taxable real property that was not assessed on March 19

B eginning January 1, 2014, the date is March 25 for counties with a population of at least 150,000 inhabitants. Omitted property also means any taxable real property that was n ot assessed for any prior year. Omitted property does not include exempt property or listing errors of an item of property on the assessment roll.