Neb. Admin. Code § 350-17-006.02 — On or before June 5 of each year, the count y assessor of any county ordered by the TERC to adj ust a class or subclass of real property must recertify the Real Property County Abstract to the PTA

006.03 The PTA must audit the records of the count y assessor to determine whether the orders were or were not implemented as required pursuant to Neb. Rev. Stat. § 77-5029. The audit must be completed b etween June 5th and July 15th. The audit report will include findings regarding all classes or subclasses or dered to be changed by the TERC. A copy of all worksheets prep ared in conjunction with the audit indicating the property records reviewed must be attached to the report. 006.03A If after June 5 and prior to July 15 it is discovered that real property has not received the required adjustment as ordered, the county assessor and county board of equalization will be notified in writing by the PTA within seven days after such discovery. 006.03B If the county has not made the ordered adjustments as discovered by the audit the PTA will certify the results of the audit to TERC.