State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter77 > 77-1347

77-1347. Agricultural or horticultural lands;special valuation; disqualification.Upon approval of anapplication, 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 ininterest to the county assessor to remove such special valuation;(2) Except as provided in subsection (2) ofsection 77-1344, inclusion of the land within the corporate boundaries ofany sanitary and improvement district, city, or village; or(3) The land no longer qualifyingas agricultural or horticultural land. SourceLaws 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.Effective Date: July 15, 2010