Nebraska Statutes 77-1347. Agricultural or horticultural lands; special valuation; disqualification
Current as of: 2023 | Check for updates
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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:
Terms Used In Nebraska Statutes 77-1347
- County assessor: includes an elected or appointed county assessor or a county clerk who is an ex officio county assessor. See Nebraska Statutes 77-115
(1) Written notification by the applicant or his or her successor in interest to the county assessor to remove such special valuation;
(2) Inclusion of the land within the corporate boundaries of any sanitary and improvement district, city, or village, except that this subdivision shall not apply on or after January 1, 2023; or
(3) The land no longer qualifying as agricultural or horticultural land.
Source
- 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;
- Laws 2019, LB185, § 2;
- Laws 2023, LB727, § 47.
- Operative Date: June 7, 2023