2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1347 - Agricultural or horticultural lands; special valuation; disqualification.
Upon approval of an application, the county assessor shall value the land as provided in section 77-1344 until the land becomes disqualified for such valuation by:
(1) Written notification by the applicant or his or her successor in interest to the county assessor to remove such special valuation;
(2) Except as provided in subsection (2) of section 77-1344, inclusion of the land within the corporate boundaries of any sanitary and improvement district, city, or village; or
(3) The land no longer qualifying as agricultural or horticultural land.
- Laws 1974, LB 359, § 5;
Laws 1983, LB 26, § 4;
Laws 1985, LB 271, § 19;
Laws 1989, LB 361, § 12;
Laws 2000, LB 968, § 53;
Laws 2001, LB 170, § 11;
Laws 2002, LB 994, § 18;
Laws 2005, LB 263, § 12;
Laws 2006, LB 808, § 31;
Laws 2010, LB806, § 1.
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