Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-14-002.43 — Land Areas are general areas of the state which have been determined to have similar topographic characteristics, growing seasons, and rainfall
The counties in eac h area are therefore determined to have similar farming and ranching practices enough that they are considered to be comparable, on a regional basis, for valuation.
Source: official text