Nebraska § 77-1347 - Agricultural or horticultural lands; special valuation; disqualification.
Full text of Nebraska Revised Statutes of Nebraska § 77-1347 — Agricultural or horticultural lands; special valuation; disqualification., with citation guidance and answers to common questions.
§ 77-1347. Agricultural or horticultural lands; special valuation; disqualification.
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:
(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;
(3) The land no longer qualifying as agricultural or horticultural land; or
(4) For land that consists of less than five contiguous acres, the owner or lessee of the land not providing an Internal Revenue Service Schedule F or other suitable tax document reporting a profit or loss from farming for two out of the last three years.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-1347
What does Revised Statutes of Nebraska § 77-1347 cover?
Section 77-1347 ("Agricultural or horticultural lands; special valuation; disqualification.") 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 § 77-1347?
A common citation format is "Revised Statutes of Nebraska § 77-1347" (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 § 77-1347 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.