Neb. Admin. Code § 350-17-002.07 — Data set means the sales data pertaining to a class or subclass of real property during a study period

002.08 Division means the Nebraska Department of R evenue, Property Assessment Division. 002.09 Direct equalization means the process of ad justing the assessed values of parcels of real prop erty, usually by class or subclass, using adjustment fact ors or percentages, to achieve proportionate valuat ions among the classes or subclasses. 002.10 Mean ratio means the result of the total of all assessment/sales ratios in the sample data set divided by the number of ratios in the sample data set, and is known as the simple average of the ratios in th e data set.