Neb. Admin. Code § 350-14-002.34 — Highest and Best Use is generally defined as that use which will generate the highest net return to the property over a period of time

002.35 Hummocky is a slope term used to describe the topogra phy consisting of low rounded hills or knolls that occur in areas of drifted sand. Nebraska Department of Revenue Title 350, Chapter 14, Rev. 3/15/09 Property Assessment Division Agricultural Land and Horticultural Land Assessment Regulations 6