Neb. Admin. Code § 350-15-006.05 — If a written agreement is not obtained on a property, with all the entities involved, the property will be subject to assessment by the assessor for property taxes

006.06 All in lieu of tax agreements shall be filed with the assessor on or before Febr uary 15. (Neb. Rev. Stat. Section 77-202.11, R.R.S. 2003, Neb. Rev. Stat. Section 77 -202, R.S. Supp., 200 6 and Neb. Rev. Stat. Sections 77-202.12 and 77-702, R.S. Supp., 2007.) REG-15-007 REPORTING BY THE ASSESSOR 007.01 On or before December 1, 2004 and every fourth December 1 thereafter, the assessor shall file with the county board and the Property Tax Administrator a report containing the following information for that particular year: 007.01A The legal description and the owner of all property located within the county that is owned by state agencies and political subdivisions of the State of Nebraska. 007.01B The legal description, owner and tax status of all leased and unleased property owned by state agencies and political subdivisions of t he State of Nebraska that is not being used for a public purpose and is subject to taxation. 007.02 The Department of Revenue shall create and maintain a database from the information in REG 15 - 007.01B on the Department’s website which is available to the public. 007.02A The database shall be searchable by legal description, owner and tax status of the property. (Neb. Rev. Stat. Section 77-202.13, R.S. Supp., 2007.)