Nebraska Revised Statute 77-5705
- Revised Statutes
- Chapter 77
- 77-5705
Chapter 77
77-5705.
Base year, defined.
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.