Rounding will be used to determine whether or not an indicator of central tendency is within or at the midpoint of a prescribed range or a measure of the quality of assessment is within the prescribed range. Rounding will not be used to determine the base for an adjustment proposed or ordered by the Commission.
Any number (X) greater or lessor than X.50 will be rounded to the nearest whole number and X.50 will be rounded to the nearest even whole number. Neb. Rev. Stat. § 77-5023(1)
442 Neb. Admin. Code, ch. 9, § 006