Neb. Admin. Code § 350-11-004.11 — If the application is approved, the assessor shall apply the special valuation assessment whenever appropriate to the land

An approved application will remain in effect until the land becomes disqualified. 004.12 The owner or the applicant if different from the owner may protest the denial of the application by the assessor to the county board of equalization within thirty days after the mailing date of the notice from the assessor. 004.12A The protest shall be written in triplicate, signed and filed with the county clerk. 004.12B If the protest is not timely filed, it shall automatically be dismissed. 004.12C The protest shall contain a written statement of why the application should not have been denied. 004.12D Each protest filed can only pertain to one parcel and not a combination of parcels.