Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-10-002.22 — Structure means anything constructed or erected, requiring permanent attachment to real property or attached to something permanently affixed to real property
002.23 Taxable value and assessed value , mean the values set on real property by a government as a basis for levying taxes. Taxable value and assessed value have the same meaning and can be used interchangeably.
Source: official text