Statute 77 5705

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.Source Laws 2005, LB 312, § 27; Laws 2012, LB1118, § 4; Laws 2022, LB1150, § 7.