Neb. Admin. Code § 350-10-005.02 — All real property must be identified by a property classification code on the property record card

The classification code is vital for the stratification of real property into classes or subclasses. The classification number must be derived from the following numerical coding system: (A) Status 1. Improved 2. Unimproved 3. IOLL (B) Property Parcel Type (Predominant Use of Parcel) 1. Single Family 2. Multi-Family 3. Commercial 4. Industrial 5. Agricultural 6. Recreational 7. Mobile Home 8. Minerals Non-Producing 9. Minerals Producing 10. State Centrally Assessed 11. Exempt 12. Game and Parks In Lieu (Wildlife Preservation Only) (C) Zoning 1. Single Family 2. Multi-Family 3. Commercial 4. Industrial 5. Agricultural 6. Recreational 7. Other 0. None (D) Location 1. Urban 2. Suburban 3. Rural (E) City Size 1. 300,000 and over (metropolitan city) 2. 100,001-299,999 (primary city) Nebraska Department of Revenue Title 350, Chapter 10 Property Assessment Division Real Property Regulations 16 3. 12,001-100,000 (first class city) 4. 5,001-12,000 (first class city) 5. 2,501-5,000 (second class city) 6. 800-2,500 (second class city) 7. 101-799 (village) 8. 1-100 (village) 9. Unincorporated village or Not applicable (F) Parcel Size (Square feet or Acres) 1. 1 sq. ft.-10,000 sq. ft. 2. 10,001 sq. ft.-20,000 sq. ft. 3. 20,001 sq. ft.-1.00 acre 4. 1.01 acre-2.00 acres 5. 2.01 acres-5.00 acres 6. 5.01 acres-10.00 acres 7. 10.01 acres-20.00 acres 8. 20.01 acres-40.00 acres 9. 40.01 acres-160.00 acres 10. 160.01 acres-one section 005.02A The agricultural or horticultural land capability groups may be platted on aerial photographs or in an electronic data file. The photograph or data file must indicate the ownership boundaries and the date of physical inspection by the county assessor.