Neb. Rev. Stat. §§ 77-5705
Current with changes through the 2024 First Special Legislative Session
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.
Neb. Rev. Stat. §§ 77-5705