Neb. Admin. Code § 350-17-005.03 — The PTA will supplement the Report and Opinion as requested by the TERC

Neb. Rev. Stat. § 77-702. Nebraska Department of Revenue Title 350, Chapter 17, Rev. 07.05.2017 Property Assessment Division Report and Opinion Regulations 11 REG 17-006 TAX EQUALIZATION AND REVIEW COMMISSION ORDER COMPLIANCE AUDIT 006.01 The PTA has a statutory obligation to make an examination of the records of any county that ha s been issued orders by the TERC following hearings t o raise or lower the valuation of any class or subc lass of real property. For purposes of this section, audit means a review of the county records to determine whethe r the county assessor has complied with the TERC’s order and imp lemented the ordered valuation change.