Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-17-002.11 — Measures of central tendency means descript ive measures that indicate the mathematical center of a set of values, for example, mean and median
002.12 Median ratio means the middle ratio of the sorted or arrayed assessment/sales ratios. If there is an even number of ratios, the median will be the average of the two middle ratios.
Source: official text