2006 Nebraska Revised Statutes - § 77-1363 — Agricultural and horticultural land; classes and subclasses.

Section 77-1363
Agricultural and horticultural land; classes and subclasses.
Section 77-1363

Agricultural land and horticultural land shall be divided into classes and subclasses of real property under section 77-103.01, including, but not limited to, irrigated cropland, dryland cropland, grassland, wasteland, nurseries, feedlots, and orchards, so that the categories reflect uses appropriate for the valuation of such land according to law. Classes shall be inventoried by subclasses of real property based on soil classification standards developed by the Natural Resources Conservation Service of the United States Department of Agriculture as converted into land capability groups by the Property Tax Administrator. County assessors shall utilize and implement soil surveys in the assessment year after the soil survey maps become available from the Natural Resources Conservation Service of the United States Department of Agriculture. Nothing in this section shall be construed to limit the classes and subclasses of real property that may be used by county assessors or the Tax Equalization and Review Commission to achieve more uniform and proportionate valuations.

Source:

Laws 1985, LB 271, § 8

Laws 1988, LB 1207, § 5

Laws 1989, LB 361, § 17

Laws 1991, LB 320, § 9

Laws 1994, LB 902, § 19

Laws 1995, LB 490, § 139

Laws 1997, LB 270, § 81

Laws 1999, LB 403, § 7

Laws 2001, LB 170, § 15

Laws 2004, LB 973, § 30

Laws 2006, LB 808, § 36.

~Revised Statutes Cumulative Supplement, 2006