2017 Nebraska Revised Statutes
Chapter 57 - MINERALS, OIL, AND GAS
57-237 Mineral interest; separate listing; application; when.
Mineral interest; separate listing; application; when.
All applications requesting separate listing of a mineral interest and surface estate must be filed with the county assessor on or before January 1 of the year in which they are to be separately listed and assessed.
- Laws 1981, LB 59, § 3.
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