Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-2903. Local preservation ordinance or resolution; approval

(1) The ordinance or resolution provides for specific standards and requirements regarding building exteriors that reflect the heritage, values, and character of the political subdivision adopting such ordinance or resolution; and

(2) The ordinance or resolution requires that any building to be rehabilitated, preserved, or restored shall have been originally constructed at least fifty years prior to the proposed rehabilitation, preservation, or restoration and the facade of such building shall not have undergone material structural alteration since its original construction, unless the rehabilitation, preservation, or restoration to be performed proposes to restore the facade to substantially its original condition.