Neb. Admin. Code § 350-11-002.07 — Agricultural land and horticultural land is a parcel of land primarily used for agricultural or horticultural purposes

This includes wasteland lying in or adjacent to and in common ownership or management with other agricultural and horticultural land. Agricultural land and horticultural land does not include any land directly associated with any building or enclosed structure. 002.08 Agricultural and horticultural purposes shall mean used for the commercial production of any plant or animal product in a raw or unprocessed state that is derived from the science and art of agriculture, aquaculture, or horticulture. 002.08A Agricultural or horticultural purposes includes land retained or protected for future agricultural or horticultural purposes under a conservation easement as p rovided in the Conservation and Preservation Easements Act, except when the parcel or a portion thereof is used for purposes other than agricultural or horticultural purposes. 002.08B Agricultural or horticultural purposes also includes land enrolled in a federal or state program in which payments are received for removing such land from agricultural or horticultural production. 002.08B(1) Land encumbered by an easement under the Wetlands Reserve Program cannot be used for agricultural or horticultural purposes and therefore cannot be characterized as agricultural or horticultural land and must be valued at its actual value.