77-5705. Base year, defined.
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/ne/chapter-77/77-5705A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Except for a tier 5 project that is sequential to a tier 2 large data center project, base year means the year immediately preceding the year of application. For a tier 5 project that is sequential to a tier 2 large data center project, the base year means the last year of the tier 2 large data center project entitlement period relating to sales tax exemptions.