{"data":{"id":"us-ne/neb.-rev.-stat.-77-5705","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-5705","heading":"Base year, defined.","body":"Except for a tier 5 project that is sequential to a tier 2 large data center project, base year means the year immediately preceding the year of application. For a tier 5 project that is sequential to a tier 2 large data center project, the base year means the last year of the tier 2 large data center project entitlement period relating to sales tax exemptions.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-5705","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"0666225e01848ad36c05d45563120a3d6db663c1bf50a260a4653caa0bf77ed9","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-5704","next":"us-ne/neb.-rev.-stat.-77-5706"},"notice":"GroundRules: Original legal text. Not legal advice."}