Neb. Admin. Code § 350-10-002.17 — Property record file means a file that contains the property record card, worksheets, supplemental data, and transfer information

All por tions of the property record file are interrelated through codes and references, which are recorded on a property record card. This may be in the form of an electronic file that can be printed on demand. 002.18 Real property means all land, buildings, fi xtures other than trade fixtures , improvements, certain mobile homes, cabin trailers and similar property, mineral interests, and all privileges pertaining to real property. 002.18A Building means an improvement to real property enclosing a space within its walls and usually, but not necessarily, covered by a roof and designed for habitation, shelter, storage, business, trade, or manufacture. 002.18B Fixtures (other than trade fixtures) means any item of property that is: 002.18B(1) Annexed or physically attached to or incorporated into the real property; 002.18B(2) Appropriated to the use of the real p roperty to which it is annexed. If the property is a necessary or useful addition to the real property to which it is annexed, then it has been appropriated to the use or purpose of the real property; and 002.18B(3) Intended to b e annexed to the real property. Intention is inferred from the nature and extent of the annexation and appropriation, unless the owner of the real property provides documentation that the intention is otherwise. 002.18C Examples of fixtures are items which are common to the maintenance and operati on of a building such as central air conditioning, heating system, common lighting, and plumbing. All of these examples add to the value of a building or appreciably prolong the useful life of the building and are considered real property. 002.18D Improvement means any addition made to real property, amounting to more than a repair, such as sidewalks, streets, sewers, or utilities. 002.18E Mineral interest means the ownership of mines, minerals, quarries, mineral springs and wells, oil and gas wells, overriding royalty interest s, and production payments with respect to oil and gas leases. A mineral interest includes the executor ’s rights to sell or lease the property, to receive bonus payments and delay rentals, and to participate in the production thr ough royalty payments. See, Mineral Interests Regulations, Chapter 13. 002.18F Mobile home, cabin trailer , and similar property means every portable or relocatable device of any description without motive power, which is used, or designed to be used for residential, office, commercial, agricultural, or other similar purposes. Mobile homes, cabin trailers, and similar property that are unoccupied and held for sale at the location of the business, by persons engaged in the business of selling this type of property, are not included. 002.18G Privileges pertaining to real property means the right to sell, lease, use, give away, or enter, and the right to refuse to do any of these. All rights may or may not be vested in one owner or interest holder. 002.19 Special valuation means the actual value of the land if the land were available only for agricultural or horticultural purposes or uses, without regard to any other purpose or use for which the land may be used.