Neb. Admin. Code § 350-14-002.04 — Aesthetic Value is the intangible psychic enhancement of the value of a property due to su ch factors as a parcel offering an unusually pleasing view

002.05 Agricultural land and horticultural land is a parcel of land primarily used for agricultural or horticultural purposes. This includes wasteland lying in or adjacent to and in common owne rship or management with other agricultural land and horticultural land. Agricultural land and horticultural land does not include any land directly associated with any building or enclosed structure. 002.06 Agricultural or horticultural purposes incl udes land retained or protected for future agricultural and horticultural purposes under a conservation easement as provided in the Conservation and Preservation Easements Act, except when the parcel or portion thereof is being used for purposes other than agricultural or horticultural purposes. 002.06A Agricultural or horticultural purposes also includes land enrolled in a federal or state program in which payments are received for removing such land from agricultural or horticultural production. 002.06B Land encumbered by an easement under the Wetlands Reserve Program cannot be used for agricultural or horticultural purposes and therefore cannot be characterized as agricultural or horticultural land and must be valued at its actual value.