Neb. Admin. Code § 350-17-003.11 — On or before March 25 each year, a county assessor may provide written comments to the PTA to be considered for inclusion in the Report and Opinion

Neb. Rev. Stat. §§ 77-702, 77-1327, 77-1343, 77-134 4, 77-1377, 77-1514, and 77-5027. Nebraska Department of Revenue Title 350, Chapter 17, Rev. 07.05.2017 Property Assessment Division Report and Opinion Regulations 9 REG 17-004 OPINION 004.01 After examining any information relevant to the level of value, including the narrative and statistical reports, the PTA will certify his or her opinion as to the level of value and quality of assessment fo r classes or subclasses of real property. 004.02 The PTA will analyze and consider professionally accepted measures of central tendency such as the median, weighted mean or mean, and analyze other st atistical measures such as the coefficient of dispe rsion, price- related differential, coefficient of variation, and confidence intervals. The level of value may be de termined by the PTA based on the analysis of the representative sample developed in accordance with this regulation.