77-1346. Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.
43 words·~1 min read·
/ne/chapter-77/77-1346A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Tax Commissioner shall adopt and promulgate rules and regulations to be used by county assessors in determining eligibility for special valuation under section 77-1344 and in determining the special valuation of such land for agricultural or horticultural purposes under section 77-1344 .