Neb. Admin. Code § 350-17-004.03 — The PTA’s Opinion will state whether the cou nty’s level of value and quality of assessment are acceptable or not acceptable based on a considerati on of all of the information available

The PTA wil l take into consideration in the formulation of his or her opinion the information regarding the assessment practices in the county in addition to the results indicated from the stati stical reports calculated from the sales file and t he quantity, quality, and reliability of the statistics from the county’s data set including the dispersion and representati veness of sales in the database. 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 10 REG 17-005 DIVISION CORRECTIONS AND AMENDMENTS