Neb. Admin. Code § 350-17-003.06 — The PTA will provide a correlation section o f all information considered relevant for the determination of the level of value

003.07 The Report and Opinion will contain a special valuation study for those counties whose predominant base of agricultural or horticultural land is determined to be influenced by non-agricultural or non-horticultural factors. The study will be prepared in compliance with profe ssionally accepted mass appraisal techniques when d etermining the level of assessment for agricultural and horticultural land receiving special valuation. 003.07A On or before March 1 each year, the county assessor will certify to the PTA whether the market for agricultural and horticultural land in t heir county has influences outside the typical agri cultural and horticultural land market. In any county that has applied special valuation, the county assessor m ust file with the PTA the information required in Title 350 Neb. Admin. Code Chapter 11, Agricultural Land Special Valuation, as well as the methodology for determining the uninfluenced value of the land, and a methodology for determining the actual value of the land. Nebraska Department of Revenue Title 350, Chapter 17, Rev. 07.05.2017 Property Assessment Division Report and Opinion Regulations 8