Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1346 (2026)

Agricultural or horticultural lands; eligibility for special valuation; rules and regulations

✓ current as of July 2026
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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.

Notes of Decisions
Cited in 1 case, 2017–2017 · leading case: Burdess v. Washington Cty. Bd. of Equal., 298 Neb. 166 (Neb. 2017).
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Burdess v. Washington Cty. Bd. of Equal., 298 Neb. 166 (Neb. 2017). “Regarding calculation of spe- cial value, § 77-1346 sets forth that the “Tax Commissioner shall adopt and promulgate rules and regulations to be used by county assessors .”
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