Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-1347. Agricultural or horticultural lands; special valuation; disqualification

(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.