442 Neb. Admin. Code, ch. 9, § 003

Current through September 17, 2024

Section 442-9-003 - Applicable time frames

003.01 Residential

The applicable time frame from which sales may be drawn to develop statistical studies concerning the level of assessment and quality of assessments is the two year period ending June 30 prior to January 1 of the assessment year being reviewed.

003.02 Commercial, Agricultural land and Horticultural land and Other Real Property

The applicable time frame from which sales may be drawn to develop statistical studies concerning the level of assessment and quality of assessments is the three year period ending June 30 prior to January 1 of the assessment year being reviewed.

442 Neb. Admin. Code, ch. 9, § 003