Neb. Admin. Code § 350-17-006.05 — The audit will consist of an examination of any documents relating to the class or subclass or dered adjusted by the TERC

006.05A The examination will include the following: 006.05A(1) A review of the recertified Real Proper ty County Abstract including assessed value updates compared to the original that was filed with the PTA on or before March 19 or March 25 for counties with a population of at least 150,0 00 inhabitants; 006.05A(2) A request for an electronic copy of lan d valuation tables, copies of electronic or hard copy property record cards displaying the v alue before the TERC order, and the value after June 5; 006.05A(3) Evidence that on or before June 1, noti ces of valuation changes were sent to the owners of record according to the county assess ors records as of May 20, or lessees that are responsible for paying the property taxes pursuant to Neb. Rev. Stat. § 77-202.11 reflecting the increase or decrease ordered by the TERC; and 006.05A(4) A summary of the percentage change to a class or subclass between the original Real Property County Abstract that was filed on or before March 19 or on or before March 25 for counties with a population of at least 150,0 00 inhabitants, and the recertified Real Property County Abstract.