Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-14-002.20 — Claypan is a dense, compact layer in the subsoil having a much higher clay content than the overlying material
002.21 Cropland is that part of an agricultural or horticultural parcel, normally used for the production of crops or rotation pasture. Cropland may be irrigated or dryland cropland. 002.21A Dryland cropland is land that is primarily used for crop production without irrigation. Dryland Cropland includes all cultivated row crops, small g rains, and seeded hay and forage crops grown under dryland conditions. Alfalfa or alfalfa and bromegrass used for hay, is considered cropland. Permanent bromegrass used for grazing is considered grassland. 002.21B Irrigated Cropland includes all land wh ere irrigation is used, whether for cultivated row crops, small grains, seeded hay, forage crops, or grasses.
Source: official text