Nebraska Revised Statutes Chapter 19. Cities and Villages; Laws Applicable to More Than One and Less Than All Classes § 19-2430. Agricultural land within improvement district; deferral of special assessment; termination; when

(1) Notification by the owner of record title to the city council or village board of trustees to remove such deferral;

(2) Sale or transfer to a new owner who does not make a new application within sixty days of the sale or transfer, except as provided in subdivision (3) of this section;

(3) Transfer by reason of death of a former owner to a new owner who does not make application within one hundred twenty-five days of the transfer;

(4) The land is no longer being used as agricultural land; or

(5) Change of zoning to other than an agricultural zone.