Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-14-002.09 — Alluvium is fine soil material such as sand, silt, or clay that is carried by water and deposited on land
002.10 Animal Unit is generally a two year old steer or a range cow weighing 1,000 pounds or more or their equivalent.
Source: official text