{"data":{"id":"us-ne/neb.-rev.-stat.-77-6528","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6528","heading":"Base year, defined.","body":"Base year means the year immediately preceding the year of application.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-6528","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"199aec8438900bee110d7d07660e0cfe33f7049ccc1d12bc75b9a30ed19b6831","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-6527","next":"us-ne/neb.-rev.-stat.-77-6529"},"notice":"GroundRules: Original legal text. Not legal advice."}