Neb. Admin. Code § 350-10-004.01 — Every county assessor will use all manuals issued by the Property Tax Administrator and the Tax Commissioner as a basis for the performance of his or her duties

Classifications or assessment methods included in any manual will be used as a basis for the a ssessment of all real property uniformly throughout each county. Unless otherwise provided by law, no deviation from the classifications or assessment methods is allowed, unless the deviation is necessary for compliance with the laws of the state or regula tions promulgated by the Property Tax Administrator and the Tax Commissioner. Thorough documentation of each deviation, clearly stating the reasons for the deviation, must be included in the property record file of the parcel in question. 004.02 The county assessor must use the Nebraska Assessor’s Reference Manual, as issued and updated by the Department of Revenue , Property Assessment Division or Property Tax Administrator and the Tax Commissioner, in the performance of his or her duties. 004.03 The Marshall Valuation Service, including associated handbooks, as published and updated by Marshall and Swift Publishing Company, must be used for uniform identification of the physical characteristics of real property. If a county assessor wishes to utiliz e an alternative characteristics system, the county assessor must make this request in writing to the Property Tax Administrator. If the Property Tax Administrator is satisfied that the alternative method provides a characteristics system that reasonably c orresponds with the Marshall and Swift Valuation Service to assure consistency with other counties, he or she will grant approval in writing to the county assessor. 004.04 If the Property Tax Administrator has reason to believe that any county assessor h as failed to properly implement any manual as required by law, a hearing will be held pursuant to the Administrative Procedures Nebraska Department of Revenue Title 350, Chapter 10 Property Assessment Division Real Property Regulations 14 Act of the Nebraska statutes. See, Practice and Procedures Regulations, Chapter 90 , and Proceedings Instituted by the Department of Revenue, Chapter 91. Neb. Rev. Stat. §§ 77-702, 77-1311, 77-1330, 77-1363, and 77-1374. October 26, 2014. REG-10-005 RECORD KEEPING