Neb. Admin. Code § 350-14-002.52 — Recapture Rate is that rate which is necessary to recover a capital investment over its projected economic life

002.53 Texture (Soil) is the relative proportions of sand, silt, and clay particles in a mass of soil. 002.54Wasteland includes land that cannot be used economically and are not suitable for agricultural or horticultural purposes . Such land types include but are not limited to, blowouts, riverwash (recent unsta bilized alluvial deposits), marshes, badlands, large deep gullies (including streambeds and banks), bluffs, rockland, gravel areas, and salt flats. To qualify for wasteland the land must be lying in or adjacent to and in common ownership or management wit h land used for agricultural or horticultural purposes . Some of these areas could be developed or reclaimed for some beneficial use by land shaping, revegetation, drainage, or possibly other special practices. Until they are reclaimed, developed, or rest ored to agricultural production or recreational use, they should be classified as wasteland. Other land which may be classified as wasteland are the permanent easement acres associated with the Bureau of Reclamation or irrigation districts, which are defined as open canals or ditches, laterals, drains, and service roads for the canal system. Assessors need to verify or be aware of the type of deed or easement that may be filed for these areas before making any determination of classification.