Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Neb. Rev. Stat. § 77-3521 — Tax Commissioner; rules and regulations
It shall be the duty of the Tax Commissioner to adopt and promulgate rules and regulations for the information and guidance of the county assessors and county boards of equalization, not inconsistent with sections 77-3501 to 77-3529 , affecting the application, hearing, assessment, or equalization of property which is claimed to be entitled to the exemption granted by such sections
Source: official text