Neb. Rev. Stat. § 77-1311.01
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
The county assessor may, in extending a value on any item of real property, reject all values that fall below two dollars and fifty cents and extend all values of two dollars and fifty cents or more to the next higher five dollars or multiples thereof, making all valuations end in zero or five.
Neb. Rev. Stat. § 77-1311.01