The Property Assessment Division has issued a new directive for the Nebraska Assessor Reference Manual:
Directive 12-1: Level of Value and Quality of Assessment Measurement for the 2012 Assessment Year (supersedes Directive 11-1).
Please update your Assessor Reference Manual accordingly.
All information related to the Manual is available on the Division's website under Legal Information.
Please contact the Legal/Policy section of the Division if you have any questions.