Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-11-004.01 — The initiation of special valuation assessment is dependent on the filing of an application for special valuation assessment by the applicant or authorized representative of the applicant
If the land qualifies for the special valuation assessment pursuant to REG-11-003, the assessor shall approve the application. No action of a county board of equalization is required for the special valuation assessment to be implemented.
Source: official text