Nebraska Revised Statute 77-706
Chapter 77
77-706.
Property tax administration; implementation of agreements and working relationships; state and federal agencies.
The Department of Revenue may develop and implement such agreements and working relationships which are consistent with the laws of the State of Nebraska with any federal office, state agency, or local subdivision of state government, either within or without the State of Nebraska, which it may find necessary or desirable for proper administration of the property tax laws of this state.