The Legislature finds and declares that agricultural land and horticultural land shall be a separate and distinct class of real property for purposes of assessment. The assessed value of agricultural land and horticultural land shall not be uniform and proportionate with all other real property, but the assessed value shall be uniform and proportionate within the class of agricultural land and horticultural land.
For purposes of this section and section 77-1363:
(1)(a) Agricultural land and horticultural land means a parcel of land, excluding land associated with a building or enclosed structure located on the parcel, which is primarily used for agricultural or horticultural purposes, including wasteland lying in or adjacent to and in common ownership or management with other agricultural land and horticultural land.
(b) Agricultural land and horticultural land does not include land used for commercial purposes that are not agricultural or horticultural purposes, such as land used for a solar farm or wind farm;
(2)(a) Agricultural or horticultural purposes means used for the commercial production of any plant or animal product in a raw or unprocessed state that is derived from the science and art of agriculture, aquaculture, or horticulture.
(b) Agricultural or horticultural purposes includes the following uses of land:
(i) Land retained or protected for future agricultural or horticultural purposes under a conservation easement as provided in the Conservation and Preservation Easements Act except when the parcel or a portion thereof is being used for purposes other than agricultural or horticultural purposes; and
(ii) Land enrolled in a federal or state program in which payments are received for removing such land from agricultural or horticultural production.
(c) Whether a parcel of land is primarily used for agricultural or horticultural purposes shall be determined without regard to whether some or all of the parcel is platted and subdivided into separate lots or developed with improvements consisting of streets, sidewalks, curbs, gutters, sewer lines, water lines, or utility lines;
(3) Farm home site means land contiguous to a farm site which includes an inhabitable residence and improvements used for residential purposes and which is located outside of urban areas or outside a platted and zoned subdivision; and
(4) Farm site means the portion of land contiguous to land actively devoted to agriculture which includes improvements that are agricultural or horticultural in nature, including any uninhabitable or unimproved farm home site.
Notes of Decisions
Krings v. Garfield Cty. Bd. of Equal., 835 N.W.2d 750 (Neb. 2013).
· cites it 7× “Krings asserted to TERC that the nonresidential portion of the parcels should have been assessed as agricultural or horticultural land as defined in Neb. Rev. Stat. § 77-1359 (Reissue 2009).”
Fountain II v. Douglas Cty. Bd. of Equal., 999 N.W.2d 135 (Neb. 2024).
· cites it 8× “633 For purposes of these statutes, “[a]gricultural land and hor- ticultural land” are defined in Neb. Rev. Stat. § 77-1359 (1) (Reissue 2018) to mean “a parcel of land, excluding land associated with a building or enclosed structure located on the parcel, which is primarily…”
Cain v. Custer Cty. Bd. of Equal., 298 Neb. 834 (Neb. 2018).
· cites it 2× “01 (Reissue 2009),30 which set forth that a class or subclass based on market characteristics shall be based on characteristics that affect the actual value in a dif- ferent manner than it affects the actual value of properties not within the market characteristic class or…”
Agena v. Lancaster Cty. Bd. of Equal., 276 Neb. 851 (Neb. 2008).
· cites it 23× “However, as a result of an amendment to Neb. Rev. Stat. § 77-1359 (Cum. Supp. 2006), which defines agricultural or horticultural land, and pursuant to its authority under Neb.”
Cain v. Custer Cty. Bd. of Equal., 315 Neb. 809 (Neb. 2024).
· cites it 2× “See, also, Neb. Rev. Stat. § 77-1359 (Reissue 2018) (definition of agricultural and horticultural land).”
Banner Cnty. v. State Bd. of Equalization & Assessment, 411 N.W.2d 35 (Neb. 1987).
· cites it 2× “Section 77-1359 defines the terms agricultural and horticultural land, and § 77-1360 sets out the qualifications for small tracts which are to be assessed as agricultural lands.”
Shaul v. Lang, 640 N.W.2d 668 (Neb. 2002).
· cites it 2× “2000), which provides in pertinent part: When using comparable sales in any method of determining actual value provided in section 77-112, the following guidelines shall be considered in determining what constitutes a comparable sale: (3) For sales of agricultural land or…”
US Ecology, Inc. v. Boyd Cnty. Bd. of Equalization, 578 N.W.2d 877 (Neb. Ct. App. 1998).
“(2) Taxable value of agricultural land and horticultural land for purposes of taxation shall mean the value determined pursuant to sections 77-1359 to 77-1365. In the instant case, the subject property is agricultural land, but it is not being used for agricultural or…”
— Neb. Rev. Stat. § 77-1359(1) — 2 cases
Fountain II v. Douglas Cty. Bd. of Equal., 999 N.W.2d 135 (Neb. 2024).
“633 For purposes of these statutes, “[a]gricultural land and hor- ticultural land” are defined in Neb. Rev. Stat. § 77-1359 (1) (Reissue 2018) to mean “a parcel of land, excluding land associated with a building or enclosed structure located on the parcel, which is primarily…”
Agena v. Lancaster Cty. Bd. of Equal., 276 Neb. 851 (Neb. 2008).
“However, as a result of an amendment to Neb. Rev. Stat. § 77-1359 (Cum. Supp. 2006), which defines agricultural or horticultural land, and pursuant to its authority under Neb.”
— Neb. Rev. Stat. § 77-1359(2)(a) — 1 case
Fountain II v. Douglas Cty. Bd. of Equal., 999 N.W.2d 135 (Neb. 2024).
“633 For purposes of these statutes, “[a]gricultural land and hor- ticultural land” are defined in Neb. Rev. Stat. § 77-1359 (1) (Reissue 2018) to mean “a parcel of land, excluding land associated with a building or enclosed structure located on the parcel, which is primarily…”
— Neb. Rev. Stat. § 77-1359(2)(c) — 1 case
Fountain II v. Douglas Cty. Bd. of Equal., 999 N.W.2d 135 (Neb. 2024).
“633 For purposes of these statutes, “[a]gricultural land and hor- ticultural land” are defined in Neb. Rev. Stat. § 77-1359 (1) (Reissue 2018) to mean “a parcel of land, excluding land associated with a building or enclosed structure located on the parcel, which is primarily…”
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