Neb. Admin. Code § 350-14-002.56 — Primarily used shall mean that the use of the land is mainly agricultural or horticultural

002.57 Parcel shall mean a contiguous tract of land under the same ownership and in the same tax district and section. Parcel may include all lots i n a block that belong to the same owner and are in the same tax district. Parcel shall also mean an improvement on leased land (IOLL). A parcel cannot contain more than one section.