77-1363 Agricultural and horticultural land; classes and subclasses.
77-1363. Agriculturaland horticultural land; classes and subclasses.Agriculturalland and horticultural land shall be divided into classes and subclasses ofreal property under section 77-103.01, including, but not limited to, irrigatedcropland, dryland cropland, grassland, wasteland, nurseries, feedlots, andorchards, so that the categories reflect uses appropriate for the valuationof such land according to law. Classes shall be inventoried by subclassesof real property based on soil classification standards developed by the NaturalResources Conservation Service of the United States Department of Agricultureas converted into land capability groups by the Property Tax Administrator.County assessors shall utilize soil surveys fromthe Natural Resources Conservation Service of the United States Departmentof Agriculture as directedby the Property Tax Administrator. Nothing in this section shallbe construed to limit the classes and subclasses of real property that maybe used by county assessors or the Tax Equalization and Review Commissionto achieve more uniform and proportionate valuations. SourceLaws 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; Laws 2006, LB 1115, § 31; Laws 2010, LB877, § 3.Effective Date: April 14, 2010AnnotationsA "market area" does not constitute a class or subclass of agricultural land as defined by this section. Bartlett v. Dawes Cty. Bd. of Equal., 259 Neb. 954, 613 N.W.2d 810 (2000).Neb. Const. art. VIII requires uniform and proportionate assessment within the class of agricultural land; agricultural land is then divided into "categories" such as irrigated cropland, dry cropland, and grassland. Schmidt v. Thayer Cty. Bd. of Equal., 10 Neb. App. 10, 624 N.W.2d 63 (2001).