Neb. Admin. Code § 350-11-009.08 — No additional taxes are due for any previous tax year when eligibility is lost as a result of: Nebraska Department of Revenue Title 350, Chapter 11, Rev

3/15/09 Property Assessment Division Agricultural or Horticultural Land Special Valuation Regulations 15 (a) a sale or transfer to an entity, which did or has authority to acquire land through eminent domain; or (b) the land is owned by a public entity and is disqualified because it is being used or is bei ng developed for a public purpose use or is exchanged for other property to be used or developed for a public purpose use; or (c) when the land is donated to an organization exempt from taxation under section 501(c)((3) of the Internal Revenue Code, state of Nebraska or a political subdivision of the State of Nebraska and will be used by the organization, state or political subdivision for a public, educational, religious, charitable, or cemetery purposes; or (d) when the land was disqualified due to the change in the definition of agricultural and horticultural land pursuant to Neb. Rev. Stat. Section 77-1359.