Neb. Admin. Code § 350-12-004.01 — All sales are considered qualified sales unless sufficient information is available to prove otherwise

Non-qualified sales and adjustments to sales may no t be recorded unless the sale has been verified pur suant to professionally-accepted mass appraisal techniques a nd determined to be non-qualified or necessary to a djust. Sufficient and compelling information must accompan y the qualification code in the state sales file. 004.02 Sale prices may be adjusted to reflect the full actual consideration paid for real property on ly after the sale has been verified pursuant to professional ly accepted mass appraisal techniques and informati on suggests an adjustment is necessary;