Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 18 - Community Development Project Regulations
Section 350-18-001 - PURPOSE
Universal Citation: 350 NE Admin Rules and Regs ch 18 ยง 001
Current through March 20, 2024
001.01 The purpose of these regulations is to outline various duties of assessors and redevelopment authorities in administering property assessment and taxation laws for properties in a community redevelopment project. The community redevelopment laws allow for the increased property taxes generated by the improvement of blighted property to be used to pay for the financing of the redevelopment, i.e. tax increment financing (TIF).
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