Neb. Admin. Code § 350-11-002.06 — Recapture valuation assessment shall mean eighty (80) percent of the recapture valuation for tax years 2006 and 2005

For tax year 2007 and thereafter the recapture valuation assessment shall mean seventy-five (75) percent of the recapture valuation. Nebraska Department of Revenue Title 350, Chapter 11, Rev. 3/15/09 Property Assessment Division Agricultural or Horticultural Land Special Valuation Regulations 4