Neb. Admin. Code § 350-10-005.04 — Every county assessor must prepare and annually m aintain a cadastral map system

It must consist of a series of layers, sheets, or books accurately showing each parcel to scale. Any of the following items that are pertinent must be shown on each sheet. 005.04A General (1) Title of map A. Township B. Range C. Section or sections D. Subdivision E. Block F. Lot G. Parcel (2) Book and page number as found in the register of deed’s office (3) City (4) Arrow indicating north (5) Scale of map (6) Page number of bordering maps on respective edges 005.04B Descriptive information Nebraska Department of Revenue Title 350, Chapter 10 Property Assessment Division Real Property Regulations 17 (1) Sections, townships, and ranges if more than one (2) Subdivisions, if they cover only a portion of the map and are not in the title (3) Property ownership lines with essential courses and distances - shown by solid lines (4) Dimensions of l ots and tracts - showing original plotted areas in dotted lines if parcel includes a greater area (5) Lot numbers shown in the center of the lot (6) Parcel number - circled or otherwise highlighted on the parcel (7) Original block number (8) County assessor’s block number, must be enclosed elliptically or otherwise highlighted (9) Acreage of any parcel containing one acre or more, or fractions of an acre ; or, if the county has implemented a lot and block system of identification, the lot and block (10) Width of streets and roads 005.04C Street names 005.04D Highway route numbers designating whether federal, state, or local 005.04E Ownership and use of public property (courthouse, library, school, park, etc.) 005.04F Creeks, rivers, ditches, bridges, lakes, etc. 005.04G In the preparation of a cadastral map, the following scale of measurement must be used as applicable: Urban lot Scale - 1 inch = 100 feet Large urban and suburban Scale - 1 inch = 200 feet General rural Scale - 1 inch = 1,320 feet General rural and range Scale - 4 inches = 1 mile A cadastral map must be printed on permanent materials that facilitate reproduction. Each sheet or page of a cadastral map must be uniform in size. The county assessor must update and maintain the cadastral map to reflect any changes in the information . The requirements mandated in this regulation will not prohibit a county from using electronic records that encompass items such as the Nebraska Geographic Information Systems after approval from the Property Tax Administrator. Neb. Rev. Stat. §§ 77-702, 77-1303, 77-1329, and 77-1331. October 26, 2014 REG-10-006 IMPROVEMENTS ON LEASED LAND