Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-14-006.01 — A market or sales comparison approach may be used to determine the actual value for each class and subclass of agricultural and horticultural land
006.01A A valuation per unit of comparison, or per land capability group, may be made based on matched pairs analysis of comparable sales.
Source: official text