Neb. Admin. Code § 350-11-009.04 — If eligibility for the special valuation assessment is lost in 2007, the land shall be assessed and taxed at the recapture valuation assessment (75% of the recapture valuation) for that year

The additional taxes accrued during the prior two or lesser years shall be collected and are considered a lien against the property as of December 31 of each tax year in which the special valuation assessment was allowed. The additional taxes for 2006 and 2005 shall be calculated as the difference from the recapture valuation assessment, (80% of the recapture valuation) minus the special valuation assessment, times the levies accrued during the applicable past years.