Section 442-9-007 - Reports and Opinions of the Property Tax Administrator007.01 On or before nineteen days following the final filing due date for the abstract of assessment for real property pursuant to Neb Rev. Stat. § 77-1514 the Property Tax Administrator shall prepare statistical and narrative reports informing the Commission of the level of value and the quality of assessment of the classes and subclasses of real property in each county and a certification of his or her opinion regarding the level of value and quality of assessment in each county. Neb. Rev. Stat. § 77-5027. 007.01A The Property Tax Administrator shall employ the methods specified in Neb. Rev. Stat.§ 77-112, the comprehensive assessment ratio study specified in Neb. Rev. Stat. § 77-1327, an assessment/sales ratio study, other statistical studies, and studies of the assessment practices of a county. The Property Tax Administrator may employ sales of comparable real property in market areas similar to the county or area in question or from another county as indicators of the level of value and the quality of assessment in a county. The Property Tax Administrator may use any other relevant matter in providing information to the Commission.007.02 The Property Tax Administrator may make nonbinding recommendations for consideration by the Commission.442 Neb. Admin. Code, ch. 9, § 007