Neb. Admin. Code § 350-10-005.01 — Every county assessor must prepare and maintain a property record file which include s a property record card for each parcel in the county , including improvements on leased land

The property record file and property record card must be updated annually by the county assessor to reflect any changes made to the assessment information for the property. 005.01A Each property record card must contain the following items. 005.01A(1) The legal description, which must be prepared using one of the following methods: government survey; lot number of a recorded plat; metes and bounds; or tax l ot number. The legal description on the record card must be sufficiently complete so that the parcel can be located and identified. If a metes and bounds description is used, it must begin at a known point that can be readily identified a nd the description must close. If there are more than 160 characters in the legal description, a tax lot number system must be developed. If the county does not have a tax lot number system, pursuant to Neb. Rev. Stat. §§ 23-304 through 23-307, the county assessor will keep a copy of the complete legal description in the record file or in a reference book in his or her office. 005.01A(2) The book and page number of the last deed of record during the past five years and any changes of record ownership including an area for noting splits or additions to the original parcel during the past five years. 005.01A(3) The current record owner’s name and mailing address. 005.01A(4) The address of the parcel if it is different from the owner’s mailing address. 005.01A(5) The cadastral map book and page numbers, or GIS reference number. 005.01A(6) The current property classification code pursuant to REG-10-005.02. 005.01A(7) The tax district code as determined by the county, and 005.01A(8) The current year and one or more prior years ’ history of the final assessed value of the land and improvements, except for real property that receives a property tax exemption. 005.01B Each property record file must contain the following (if applicable): 005.01B(1) A picture of the improvements or main buildings; 005.01B(2) A sketch of the improvements or main buildings; 005.01B(3) A ground plan sketch or aerial photograph if there are multiple improvements in addition to the main structures 005.01B(4) The school district c odes as prescribed by the Nebraska Department of Revenue, Property Assessment Division; Nebraska Department of Revenue Title 350, Chapter 10 Property Assessment Division Real Property Regulations 15 005.01B(5) Four or more prior years’ history of the final assessed value of land and improvements. Further, a complete history of each incremental adjustment or change made within an assessment year to the assessed value of the parcel must be recorded in the file, including the nature of the change and an indication of the assessment body or official ordering the change; 005.01B(6) Other codes created by the county assessor that are relevant to the specific parcel, such as coded expressions for the legal description, account numbers , or other identifiers ; and 005.01B(7) The property record file must contain a correlation section that summarizes the results of each approach to value that has been completed for the parcel. There must also be a narrative statement that provides an explanation of the correlation process and the final estimate of value.