Neb. Admin. Code § 350-14-002.41 — Land Capability Groups are groups of soils that are similar in their productivity and their suitability for most kinds of farming

It is a classification based on the capability classification, production, and limitations of the soils, the risk of damage when they are used for ordinary field crop s, grassland, and woodlands, and the way they respond to treatment. Land Capability Groups are determined by the Department of Revenue, Property Assessment Division based upon the dryland capability classification.