Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)

Neb. Admin. Code § 350-12-002.19 — Transfer means the conveyance of title or any interest in real property by a deed which requires filing a Real Estate Transfer Statement, Form 521 with the register of deeds

002.20 Valuation means the act or process of estim ating actual value of real property, pursuant to Ti tle 350 Neb. Admin. Code, Chapter 50.