Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-12-003.06 — The county assessor will maintain current characteristic information on all sales in the state sales file and update any changes as they are discovered
003.07 The Division may include additional codes o r narrative comments to individual sales to aid in identification or analysis, such as valuation grouping codes, or comments to identify unique propertie s.
Source: official text