{"data":{"id":"us-ne/neb.-rev.-stat.-77-1392","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-1392","heading":"Historically significant real property; Tax Commissioner; rules and regulations.","body":"The Tax Commissioner may adopt and promulgate rules and regulations regarding the base-year valuation of historically significant real property.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-1392","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"543af1543f7128ecb5b2d75abb60eb38bf21a9bc2b0ab2c0a217becb395d0957","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-1391","next":"us-ne/neb.-rev.-stat.-77-1393"},"notice":"GroundRules: Original legal text. Not legal advice."}