Neb. Admin. Code § 350-10-002.26 — Valuation means the act or process of estimating actual value of real property , pursuant to Assessment Process Regulations, Chapter 50

002.27 Zoning means the public regulation and enforcement of the use of land by a county or incorporated city. An incorporated city is granted legal zoning jurisdiction for a specific area outside of the city limits based on the class of the city. The class of city and the area of jurisdiction are as follows: 002.27A Metropolitan class (population 300,000 or more) - three miles; 002.27B Primary class (population 100,001 - 299,999) - three miles; 002.27C First class (population 5,001 - 100,000) - two miles; 002.27D Second class (population 801 – 5,000) - one mile; 002.27E Village (population 100 – 800) - one mile. 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-10-003 PROCEDURES 003.01 All real property including fixtures other than trade fixtures , buildings and structures under construction, and any mobile homes or cabin trailers that are owned by a dealer and not located at the dealer’s business location, will be assessed as of January 1, 12:01 a.m. annually. The assessment level of real property is: 003.01A All real property, other than agricultural land and horticultural land, is valued at 100% of its actual value; 003.01B Agricultural land and horticultural land is valued at 75% of its actual value; Nebraska Department of Revenue Title 350, Chapter 10 Property Assessment Division Real Property Regulations 8 003.01C Agricultural land and horticultural land , which has value for purposes other than for agriculture or horticulture, and meets the qualifications for special valuation assessment, is valued at 75% of the special valuation.