{"data":{"id":"us-ne/neb.-rev.-stat.-77-6505","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6505","heading":"Base year, defined.","body":"Base year means the year immediately preceding the year during which the change in ownership and control occurred.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-6505","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"c71ab4eeee80c818745f3796aba88701161296dd6ade3b0dd3dc35dcbfadc8e0","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-6504","next":"us-ne/neb.-rev.-stat.-77-6506"},"notice":"GroundRules: Original legal text. Not legal advice."}