350 NAC 14-001. PURPOSE

REG-14-001 PURPOSE 001.01 The purpose of the Agricultural Land and Horticultural Land Assessment Regulations is to establish guidelines for the assessment of agricultural land and horticultural land in the State of Nebraska. (Neb. Rev. Stat. Section 77-1306.01 R.R.S. 2003, Neb. Rev. Stat. Section 77-1359, 77-1363 and 77-1379, R.S. Supp., 2006 and Neb. Rev. Stat. Section 77-702, R.S. Supp., 2007.)