Neb. Admin. Code § 350-10-005.03 — All land in the state may be identified using the public land survey system

The entire state has been laid out in townships North of the baseline running from east to west along the Kansas -Nebraska border, and ranges East and West from the 6th parallel which runs perpendicular to the baseline approximately 108 miles West of the Eastern tip of the state. The parcel should be identified using the public land survey system legal description. 005.03A Government lots may be identified using the appropriately a ssigned government lot number. Some government lots are irregularly shap ed lots which most often occur along the North and West sections in a township. 005.03B Irregular lots may be identified using the appropriately assigned “tax lot” number.