Neb. Admin. Code § 350-13-004.06 — The lien for real property taxes applies only against the interest upon which the taxes are delinquent

No other interests shall be affected upon which the taxes have been paid. The following is an example illustrative of the above regulation and is provided as a general guideline. In utilizing this example, all relevant factors of each particular case must be considered. (1) EXAMPLE - A owns the surface interest and B and C own the mineral interest. A has paid the real property taxes on the surface interest and the operator has paid the real property taxes on C's fractional interest of the mineral interests. The lien for taxes and foreclosure proceedings can only be brought against the interest of the mineral interests owned by B. (Neb. Rev. Stat. Sections 45-104.01, 57-227 and 57-234, R.R.S. 2004, Neb. Rev. Stat. Section 77-1726, R.R.S. 2003 and Neb. Rev. Stat. Section 77-702, R.S. Supp., 2007.) Reg-13-005 APPEALS 005.01 A protest of the determination of the assessor of whether the applicant has met the requirements for listing severed mineral interests separately from the surface estate for property tax purposes shall be made to the county board of equalization. 005.02 A protest of the assessor's determination of value shall be made to the county board of equalization as protests of the valuation of other real and personal property pursuant to Real Property R egulations, Chapter 10, and Personal Property Regulations, Chapter 20.