Neb. Admin. Code § 350-11-004.02 — Application for the special valuation assessment shall be submitted to the assessor on or before June 30

Any application received after June 30 shall be accepted only as an application for the following year, except for action by the county board of equalization pertaining to the assessment of agricultural and horticultural land that is undervalued, overvalued, or omitted from the assessment roll and clerical error s involving the assessment of agricultural and horticultural land. See REG-11-004.08 for the submitting of applications because of county board of equalization action on undervalued, overvalued or omitted agricultural and horticultural land and clerical errors involving agricultural and horticultural land. The application shall be made on the Special Valuation Application, Form 456, prescribed by the Tax Commissioner and supplied by the assessor. The application must be submitted on behalf of the applicant seeking the special valuation assessment on the property and be signed by one of the following persons: 004.02A The applicant as defined in REG-11-002.11, 004.02B Any person of legal age duly authorized to sign an application on behalf of an applicant described in this regulation, 004.02C The guardian or conservator of an applicant or the executor or administrator of the applicant’s estate. 004.03 The assessor shall not approve an application signed by a person whose authority to sign is not a matter of public record unless there is filed with the application a true copy of the deed, contract of sale, power of attorney, lease or other appropriate instrument evidencing the signer's qualification pursuant to REG-11-004.02A through 11-004.02C. 004.04 On or before July 15 , the assessor, upon receiving an application and necessary documentation as required pursuant to REG-11-004.03, shall verify the information as to the status of the applicant and the eligibility of the land pursuant to the criteria in REG-11-003.01. If all of the information is proper and all criteria for the special valuation assessment is met, the assessor shall approve, sign the application, and on or before July 22, send written notification of approval to the owner and applicant if different from the owner. After approving the application, the assessor shall apply the special valuation assessment whenever appropriate to the land. An approved application will remain in effect until the land becomes disqualified.