{"data":{"id":"us-ne/neb.-rev.-stat.-77-4906","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-4906","heading":"Base year, defined.","body":"Base year means the year immediately preceding the year during which the application was submitted.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-4906","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"0af523e5863d67776104f0e6fcd7f190cc6111cd2fcc7dee6bb0b5359c34bd04","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-4905","next":"us-ne/neb.-rev.-stat.-77-4907"},"notice":"GroundRules: Original legal text. Not legal advice."}