Neb. Admin. Code § 350-13-005.03 — All appeals of the determination of the county board of equalization shall be made pursuant to Neb

Rev. Stat. Section 77-5013. Nebraska Department of Revenue Title 350, Chapter 13, Rev. 3/15/09 Property Assessment Division Mineral Interests Regulations 7 (Neb. Rev. Stat. Section 57-238, R.R.S. 2004, Neb. Rev. Stat. Sections 77-1502 and 77-5013, R.S. Supp., 2006 and Neb. Rev. Stat. Sections 77-702, 77-1233.06 and 77-1504, R.S. Supp., 2007.)