Neb. Admin. Code § 350-11-009.07 — When eligibility is lost in 2007 or 2008 and the land is acquired by an owner who may make application for exemption from property taxes pursuant to Neb

Rev. Stat. Section 77 -202.03 (3) or a cquired by the state or its political subdivisions by means other than those outlined in REG-11-009.08, (a) (b) (c) the lien for additional taxes for the current year shall attach as of the day preceding the day the exemption was granted. The lien for any previous years shall attach as of December 31, of each year, in which the special valuation assessment was allowed.