Nebraska Revised Statutes Chapter 76. Real Property § 76-2503. Plane coordinate values

The plane coordinate values for a point on the earth's surface used to express the geographic position or location of such point of the Nebraska Plane Coordinate System shall consist of two distances expressed in feet and decimals of a foot or meters and decimals of a meter when using the Nebraska Plane Coordinate System. When the values are expressed in feet, a definition of one foot equals 0.3048 meters exactly must be used. One of the distances, to be known as the “northing or y-coordinate”, shall give the position in a north-and-south direction. The other, to be known as the “easting or x-coordinate”, shall give the position in an east-and-west direction.