Neb. Rev. Stat. » Chapter 19
Nebraska Revised Statutes

Neb. Rev. Stat. § 19-2428 (2026)

Improvement district; land within agricultural use zone; how treated

✓ current as of July 2026
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(1) Whenever the city council of a city of the first class or city of the second class or the village board of trustees of a village creates an improvement district as specified in section 19-2427 which includes land adjacent to such city or village and such adjacent land is within an agricultural use zone and is used exclusively for agricultural use, the owners of record title of such adjacent land may apply for a deferral from special assessments pursuant to sections 19-2428 to 19-2431.

(2) For purposes of sections 19-2428 to 19-2431:

(a) Agricultural use means the use of land as described in section 77-1359, so that incidental use of the land for nonagricultural or nonhorticultural purposes shall not disqualify the land; and

(b) Agricultural use zone means designation of any land predominantly for agricultural or horticultural use by any political subdivision pursuant to sections 19-925 to 19-933, Chapter 14, article 4, Chapter 15, article 9, Chapter 16, article 9, Chapter 17, article 10, or Chapter 23, article 1. The primary objective of the agricultural use zoning shall be to preserve and protect agricultural activities and the potential for the agricultural, horticultural, or open use of land. Uses to be allowed on such lands include primarily agricultural-related or horticultural-related uses, and nonagricultural or nonhorticultural industrial, commercial, or residential uses allowed on such lands shall be restricted so that they do not conflict with or detract from this objective.

Notes of Decisions
Cited in 2 cases, 1987–2020 · leading case: Brown v. City of York, 416 N.W.2d 574 (Neb. 1987).
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Brown v. City of York, 416 N.W.2d 574 (Neb. 1987). · cites it 3× “Within 90 days of the creation of the paving district the Browns made application, pursuant to Neb. Rev. Stat. §§ 19-2428 to 19-2431 (Reissue 1983), for deferral of payment of the assessment.”
City of Ord v. Koch (Neb. Ct. App. 2020). · cites it 2× “And except as provided in Neb. Rev. Stat. §§ 19-2428 to 19-2431 (Reissue 2007) (related to adjacent land within agricultural use zone being used exclusively for agricultural use), “the city council or board of trustees may levy a special assessment, to the extent of such special…”
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