Neb. Admin. Code § 350-11-004.17 — If the appeal of the denial of an application for special valuation is reversed on final order and the application is approved the land shall be valued pursuant to Neb

Rev. Stat. Section 77-1344. 004.17A The county board of equalization shall send the property valuation notice for the special valuation assessment and the recapture valuation to the owner and if not the same, the applicant, or his or her successor in interest within fourteen days after the date of the final order. Nebraska Department of Revenue Title 350, Chapter 11, Rev. 3/15/09 Property Assessment Division Agricultural or Horticultural Land Special Valuation Regulations 8