Neb. Admin. Code § 350-10-002.15 — Property parcel type means the predominant use of the parcel at the time of assessment regardless of the parcel’s legal use or zoning

002.15A Agricultural or horticultural land means a parcel that is primarily used for agricultural or horticultural purposes, excluding any land associated with a building or enclosed structure located on the parcel. Agricultural or horticultur al land includes wasteland lying in or adjacent to, and in common ownership or management with, other agricultural and horticultural land. Nebraska Department of Revenue Title 350, Chapter 10 Property Assessment Division Real Property Regulations 5 002.15B 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 agriculture , aquaculture, or horticulture. Agricultural or horticultural purposes includes land retained or protected for future agricultural or horticultural purposes under a conservation easement as provided in the state Conser vation and Preservation Easement Act (Neb. Rev. Stat. §§ 76-2,111 to 76 -2,118), except when the parcel or a portion of the parcel, is being used for purposes other than agricultural or horticultural. Land enrolled in a federal or state program in which pay ments are received for removing the land from agricultural or horticultural production will be considered as being used for agricultural or horticultural purposes. 002.15B(1) See, Agricultural Land and Horticultural Land Regulations, Chapter 14. 002.15B(2) Land encumbered by an easement under the federal Wetlands Reserve Program cannot be used for agricultural or horticultural purposes, cannot be characterized as agricultural or horticultural land, and must be valued at its actual value. 002.15C Centrally assessed means operating real property valued by t he Property Tax Administrator. See, Property Valued by the State Regulations, Chapter 30. 002.15D Commercial means all parcels predominantly used or intended to be used for commerce, trade, or business. 002.15E Exempt means real property that receives a property tax exemption pursuant to Neb. Rev. Stat. § 77-202. See, Property Tax Exemption Regulations, Chapter 40. 002.15F Nebraska Game and Parks Commission (Commission) payments in lieu of tax means the annual payment made in place of, or as a substitute for, a property tax for land acquired by the Commission for wildlife management purposes. The payments are for the same amount that the real property taxes would have been if the land was privat ely owned based upon the land use at the time of acquisition by the Commission. See, In Lieu of Tax Regulations, Chapter 41. 002.15G Industrial means all parcels predominantly used or intended to be used to process or manufacture goods or materials. 002.15H For mineral interests and mobile homes, see, Regulations 10-002.18E and 10 -002.18F respectively. 002.15I Multi-family means dwellings predominantly used for occupancy by more than two families. 002.15J Recreational means all parcels predominantly used or intended to be used for diversion, entertainment, and relaxation on an occasional basis. Some of these uses are fishing, hunting, camping, boating, hiking, picnicking, or having an access or view that simply allows diversion, entertainment, and relaxation. 002.15K Single family residential means all parcels predominantly used or intended to be used as a dwelling place or abode whether occupied by the owner, tenant, or lessee; and where occupancy is usually year-round, as opposed to a transitory occupancy.