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

Neb. Admin. Code § 350-12-004.04 — The Division may make a different determina tion from that of the county assessor regarding the qualification of a sale or an adjustment to the selling price for use in the sales ratio study

If a different determination is made the county assessor will be contacted to discuss the determination prior to issuance of the Report and Opinion.