77-1346 Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.

77-1346.Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.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.SourceLaws 1974, LB 359, § 4; Laws 1985, LB 271, § 18; Laws 1989, LB 361, § 11; Laws 1995, LB 490, § 135; Laws 2000, LB 968, § 52; Laws 2007, LB334, § 74.