Neb. Admin. Code § 350-14-002.23 — Crop Rotation refers to the growing of different crops in recurring succession on the same land

002.24 Crop Share Rent is a rent which is an agreed percentage of the crop grown by the tenant. The share usually varies from one-fourth to one-half, depending on the landlord’s contribution. Nebraska Department of Revenue Title 350, Chapter 14, Rev. 3/15/09 Property Assessment Division Agricultural Land and Horticultural Land Assessment Regulations 5