Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-14-002.07 — Alkali Soil is a soil having so high a degree of alkalinity or so high a percentage of exchangeable sodium, or both, that plant growth is reduced
002.08 Alluvial Soil is a soil formed from materials transported and deposited by flowing water. Nebraska Department of Revenue Title 350, Chapter 14, Rev. 3/15/09 Property Assessment Division Agricultural Land and Horticultural Land Assessment Regulations 4
Source: official text