{"data":{"id":"us-ne/neb.-rev.-stat.-77-1346","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-1346","heading":"Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.","body":"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.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-1346","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"f5e4b84351a5e5a61437153ba0113a49d93cba12c2d6fa28e9dcba67d3d51e28","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-1345.01","next":"us-ne/neb.-rev.-stat.-77-1347"},"notice":"GroundRules: Original legal text. Not legal advice."}