Neb. Admin. Code § 350-17-003.09 — The PTA may determine that additional inform ation is relevant when determining the level of val ue and the assessment practices within a county

The R eport and Opinion may contain a report on topics de termined by the PTA. 003.10 If a county fails to file its Real Property County Abstract either by the statutory deadline o r the extended deadline (if applicable), the PTA will report this information to the TERC as part of the Report and Opinion.