Neb. Admin. Code § 350-12-002.21 — Valuation grouping means a grouping of parcels with similar characteristics that affect market value

Neb. Rev. Stat. §§ 77-103.01, 77-112, 77-117, 77-12 6, 77-702, 77-705, 77-1327, and 79-1016. Nebraska Department of Revenue Title 350, Chapter 12, Rev. 07.05.2017 Property Assessment Division Sales File Regulations 6 REG-12-003 PROCEDURES