Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)

Neb. Admin. Code § 350-14-002.27 — Erosion is the wearing away of the land surface by water, wind, ice, or other geologic agents and by such processes as gravitational creep

002.28 Fallow is cropland left idle in or der to restore productivity through accumulation of moisture. Common in regions of limited rainfall.