97 Neb. Admin. Code, ch. 7, § 006 - Valuation of improvements
The appraised valuation, or value to the land, of any appraisable permitted improvement shall be the amount it adds or contributes to the land but shall not exceed the smallest of the following:
006.01 The difference between the amount for which the land would sell with the improvement and the amount for which the land would sell without the improvement.
006.02 Its replacement cost less any depreciation, obsolescence and want of benefit to the land.
006.03 The amount determined in accordance with any requirements applicable thereto contained in Section 2 of this RULE 7.
Notes
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