Section 350-71-001 - PURPOSE001.01 The purpose of these regulations is to provide all holders of assessor certificates interested in the assessment process with the skills, knowledge and competence necessary for accurate assessment of property for tax purposes. Such skills, knowledge and competence may be gained through assessment and appraisal training and education programs. These programs provide a vehicle for gaining greater professionalism in their duties by offering a means for state certification.350 Neb. Admin. Code, ch. 71, § 001