Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-14-002.36 — Intake Rate is the average rate of water entering the soil under irrigation
002.37 Irrigation is the artificial application of water to the soil for crop production. 002.37A Gravity Irrigation is irrigation in which the water is distributed by gravity. 002.37B Irrigation reuse pits and adjacent ponded bodies of water used in conjunction with irrigation systems may be classified as contiguous irrigated land. 002.37C Pivot Irrigation is the application of water to the soil using an automated power source and equipment in a circular pattern. The equipment collectively is referred to as a "center pivot irrigation system".
Source: official text