Neb. Admin. Code § 350-10-002.09 — Home site means a parcel, which is used or intended to be used for residential purposes

002.09A 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. This land must not be classified or assessed as agricultural or horticultural land. 002.10 Location means the physical site of real property by one of the following descriptions: 002.10A Rural means all real prope rty outsid e of an urban or suburban area. Unincorporated villages and subdivisions outside the legal jurisdiction of an incorporated city or village are classified as rural. 002.10B Suburban means a parcel located outside of the limits of an incorporated city or village, but within the legal jurisdiction of an incorporated city or village. 002.10C Urban means a parcel located within the limits of an incorporated city or village.