Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-17-002.17 — Representative sample means a sample of dat a from a larger data set, such that statistics calc ulated from the sample can be expected to represent the characteristics of the data set being studied
002.18 Statistical report means an annual report d isplaying the statistical information calculated us ing qualified sales for each class of real property tha t occurred during the study period which compares t he selling price with the assessed values for the current assessment year. All statistical reports must use the sales file developed by the Property Assessment Division. 002.19 Special valuation means the actual value of the land if the land were available only for agric ultural or horticultural purposes or uses, without regard t o the actual value that the land has for other purp oses and uses pursuant to Neb. Rev. Stat. §§ 77-1343 through 77-1 347.01. 002.20 Standard deviation means the measure of dat a variance calculated from a set of numbers by subtracting each value from the mean and squaring e ach of the remainders, adding together all the squa res, dividing the sum by the number that is one less than the num ber of values being analyzed, and taking the square root of the result.
Source: official text