Nebraska Revised Statutes Chapter 19. Cities and Villages; Laws Applicable to More Than One and Less Than All Classes § 19-2429. Agricultural land within improvement district; deferral of special assessment; procedure

(1) Any owner of record title eligible for the deferral granted by section 19-2428 shall, to secure such assessment, make application to the city council of any city of the first class or city of the second class or the village board of trustees of any village within ninety days after creation of an improvement district as specified in section 19-2427 which includes land adjacent to such city or village which is within an agricultural use zone and is used exclusively for agricultural use.

(2) Any owner of record title who makes application for the deferral provided by sections 19-2428 to 19-2431 shall notify the county register of deeds of such application in writing prior to approval by the city council or village board of trustees.

(3) The city council or village board of trustees shall approve the application of any owner of record title upon determination that (a) the property is within an agricultural use zone and is used exclusively for agricultural use and (b) the owner has complied with subsection (2) of this section.