Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-11-002.09 — Owner shall mean an owner of record of agricultural or horticultural land or the purchaser of agricultural or horticultural land under a contract for sale
002.10 Lessee for purposes of Neb. Rev. Stat. Sections 77-1343 through 77-1348, shall mean a person leasing agricultural or horticultural land from a state or governmental subdivision which is an owner that is subject to taxation under Neb. Rev. Stat. Section 77-202.11.
Source: official text