Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-17-005.01 — The PTA will not modify the Report and Opin ion, except by amendment or supplementation, after submission to the TERC
005.02 It will be the county assessor’s responsibility to explain to the TERC any errors and omissions in their information as originally submitted to the PTA.
Source: official text