Nebraska § 46-174 - Exclusion of lands; petition; form; contents.
Full text of Nebraska Revised Statutes of Nebraska § 46-174 — Exclusion of lands; petition; form; contents., with citation guidance and answers to common questions.
§ 46-174. Exclusion of lands; petition; form; contents.
The owner or owners in fee of one or more tracts of land which constitute a portion of an irrigation district may file with the board of directors of the district a petition praying that such tracts and any other tracts contiguous thereto may be excluded and taken from the district. The petition shall describe the boundaries of the land which the petitioners desire to have excluded from the district and also the lands of each of such petitioners which are included within such boundaries, but the description of such lands need not be more particular or certain than is required when the lands are entered in the assessment book by the county assessor. Such petition must be acknowledged in the same manner and form as is required in case of a conveyance of land, and the acknowledgment shall have the same force and effect as evidence as the acknowledgment of such conveyance.
This section does not preclude owner of land not benefited by irrigation from paying tax under protest and filing claim for refund, instead of moving to exclude such land from district, as remedy hereunder is not exclusive. Morrow v. Farmers Irr. Dist., 117 Neb. 424, 220 N.W. 680 (1928).
After district is duly organized, statutory procedure herein prescribed for detaching lands, other than nonirrigable, is exclusive. Sowerwine v. Central Irr. Dist., 85 Neb. 687, 124 N.W. 118 (1909); Andrews v. Lillian Irr. Dist., 66 Neb. 458, 92 N.W. 612 (1902), 97 N.W. 336 (1903).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 46-174
What does Revised Statutes of Nebraska § 46-174 cover?
Section 46-174 ("Exclusion of lands; petition; form; contents.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 46-174?
A common citation format is "Revised Statutes of Nebraska § 46-174" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 46-174 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.