Neb. Admin. Code § 350-14-002.58 — Commercial production shall mean agricultural and horticultur al products produced for the primary purpose of obtaining a monetary profit

002.59 Roads and ditches shall mean a public road on private land which is maintained by the county or the township in counties under the township supervisor system. (Neb. Rev. Stat. Section 77-1306.01, R.R.S. 2003, Neb. Rev. Stat. Section s 77-1359, 77-1363 and 77-1379, R.S. Supp., 2006 and Neb. Rev. Stat. Section 77-702, R.S. Supp., 2007.) REG-14-003 AREAS 003.01 The following general descriptions outline the geological formations, soils parent materials, topographic regions, growing seasons, frost -free days, average rainfall, predominant land uses, typical farming and ranching practices, and typical crops located in each Land Area. 003.01A Area 1 Northwest Area (genera lly referred to as the Panhandle) consists of Sioux, Dawes, Sheridan, Box Butte, Scotts Bluff, Banner, Kimball, Morrill, Cheyenne, Garden, and Deuel Counties. Nebraska Department of Revenue Title 350, Chapter 14, Rev. 3/15/09 Property Assessment Division Agricultural Land and Horticultural Land Assessment Regulations 8 003.01A(1) The soils in the area are quite variable due to the different geological formations and soil parent material. The topographic regions included in this area are rolling hills, valley side slopes, bluffs and escarpments, dissected plains, plains, sandhills and valleys. The regions and their local names identify areas or landscape features that are generally familiar from north to south in the Panhandle; Pierre Hills, White River Valley, Pine Ridge, Niobrara Valley, Box Butte Plain, Sandhill Region, North Platte Valley, Wildcat Ridge, Pumpkin Creek Valley, Cheyenne Plain, and Lodgepole Cree k Valley. The soils vary from clayey soils to sandy and silty soils formed from bedrock and loess. There are some very shallow and shallow soils from bedrock on the dissected plains and in the bluffs and escarpments area. The valleys and valley side slope areas have mostly deep, silty to sandy soils. 003.01A(2) Farming operations consist primarily of ranching in the grassland areas, winter wheat and summer fallow dryland farming on the plains, and extensive irrigation in the valleys and on uplands wher e water is available. The principal irrigated crops are corn, sugar beets, field beans, and alfalfa. Some of the river valley areas have a high water table so that the soils are subirrigated (unless they are artificially drained). Saline and alkali soils are common in some areas. The Sandhills have many areas of wet meadows that are used mostly for native hay. 003.01A(3) The average precipitation in this area ranges from about 15 to 18 inches. The growing season ranges from about 120 to 140 days. T he western part of this area has elevations from 4,000 to over 5,000 feet above sea level. These elevations generally have cooler night temperatures and cooler seasonal temperatures. This affects the kinds of crops and grasses suitable for use and their total production. This in turn affects land values in some parts of this area. 003.01B Area 2- The North Area extends from the state line on the north to nearly the middle of the state on the south and from the Panhandle on the west to the eastern Boyd, Holt, and Wheeler County lines. This area is the north central part of the state and is composed of Cherry, Keya Paha, Boyd, Brown, Rock, Holt, Grant, Hooker, Thomas, Blaine, Loup, Garfield, Wheeler, Arthur, McPherson, and Logan counties. 003.01B(1) The topographic regions of this area include the sandhills in the entire western part of the area except for some bluffs and escarpments along the Niobrara River. Other topographic regions include plains, dissected plains, valleys, and bluffs and escarpment s in the eastern and northeast part of this area. The topographic regions in the east and northeast part are identified as the Nebraska -Dakota Plains; the Holt -Pierce Plain; the Prairie Plain; the Ainsworth Plain; and the Niobrara Valley. These plains ar eas have few soils in common with sandhills in this area. The soils in the Sandhills area are nearly all formed in wind deposited sands. In the lowland areas of the Sandhills the soils are subirrigated and are generally in meadow grasses. 003.01B(2) The Sandhills are nearly all in native grass although there are scattered pivot irrigation systems in many areas of the Sandhills that are used to irrigate corn and alfalfa. The uplands are used primarily for grazing as part of cattle ranching operations. Many subirrigated meadows are used for hay production. A supply of water that is used for both livestock water and irrigation underlies nearly the entire Sandhills. The plains and dissected plains of Boyd, Keya Paha, and northeast Cherry County have soi l parent materials of shale, sandstone, loess, and some sand and gravels. Soils range from sandy to silty and clayey and from very shallow and shallow over bedrock or gravel to deep soils over loess or sandy parent material. Cultivated crops are mainly dryland farmed because of the lack of sufficient irrigation water. The principal dryland crops are oats, corn, wheat, alfalfa, and some sorghum. The more rolling and dissected land is nearly all in grass and used for grazing. The Holt -Pierce Plain and the Ainsworth Plain have soils developed mainly over silts and sands. There is a gravelly substratum in many areas. These areas have been developed extensively with center pivot irrigation. A few areas lack sufficient water for Nebraska Department of Revenue Title 350, Chapter 14, Rev. 3/15/09 Property Assessment Division Agricultural Land and Horticultural Land Assessment Regulations 9 irrigation. The principa l irrigated crops are corn and alfalfa. The dryland crops are mainly corn, oats, alfalfa, and some rye. The Prairie Plains to the south of the Elkhorn River have many center pivot irrigation systems. This is an area of extensive meadow lands because of a relatively high water table. These meadows are in grass that is harvested for hay and the surrounding Sandhills are used for grazing. 003.01B(3) The average precipitation ranges from about 18 inches in the west to 24 inches in the east. The average g rowing season varies from about 120 days in the west to 150 days in the east. 003.01C Area 3 - The Northeast area is north of the Platte River and Southwest of the Missouri River consisting of Knox, Cedar, Dixon, Dakota, Antelope, Pierce, Wayne, Thurston , Boone, Madison, Stanton, Cuming, and Burt counties. 003.01C(1) The topographic regions map shows that it includes the Missouri River Lowlands to the north and east with the adjacent bluffs and escarpments. A major part of the area consists of the Loess Hills dissected by the Elkhorn River and its tributaries. The west central part is identified as the Holt -Pierce Plain and the southwest area as the Loess Hills and Plains. Small outlying areas of Sandhills are along the Elkhorn River Valley in the ce ntral part. The rolling hills and dissected plains have mostly silty soils that are formed in loess. The Holt -Pierce Plain has mixed silty and sandy soils. Nearly all the river valleys have mixed silty, sandy, and clayey alluvial soils. A few soils are formed in weathered bedrock in the bluffs and escarpment areas along the edge of the Missouri River. 003.01C(2) The principal dryland crops are corn, soybeans, alfalfa, and oats. There is considerable irrigation in the stream valleys. Center pivot syst ems are scattered through the uplands where an adequate water supply is available. The principal irrigated crops are corn and alfalfa. Bromegrass and introduced grassland are common throughout the area. Native grasses occur on the sandy soils, and on the bluff and escarpment areas where slopes are steep and nontillable. Most farm operations consist of mixed grain and livestock operations; however, cash grain farming is extensive in certain areas. 003.01C(3) The average annual precipitation ranges from about 24 to 30 inches. The growing season averages from about 140 to 160 frost-free days. 003.01D Area 4 - The Central Area includes Custer, Valley, Greeley, Sherman, Howard, Dawson, Buffalo, and Hall counties. 003.01D(1) Land formations in the area a re the Loess Hills and Plains, the Sandhills and the Platte Valley Lowland which crosses the southern boundary of this area from west to east. The North Loup, Middle Loup, South Loup, Loup, and Cedar River Valleys are in the northern part of this area. T he soil parent material over most of the area is loess and consequently the upland soils are mostly silty to somewhat clayey. The river valley soils are sandy or silty and are formed in alluvium of similar textures. In the Sandhill areas along the stream s the soils are moderately sandy to very sandy. 003.01D(2) Farming operations range from ranching and dryland crops to extensive irrigation in some areas. The rolling upland soils north of the Platte River are primarily dryland cropland. The principal dryland crops in the uplands are corn, alfalfa, grain sorghum, winter wheat, and spring small grains. Irrigation is extensive along the stream valleys and center pivot systems are scattered through the rolling uplands north of the Platte River. The princ ipal irrigated crops consist of corn and alfalfa. Some grain sorghum is irrigated, but it is generally not considered as suitable or potentially productive as corn is when it is irrigated for maximum production. Extensive areas of grassland occur in the more rolling Loess Hills, and the dissected Nebraska Department of Revenue Title 350, Chapter 14, Rev. 3/15/09 Property Assessment Division Agricultural Land and Horticultural Land Assessment Regulations 10 plains and Sandhill areas. Beef production from grass is an important enterprise as is the feeding and finishing of cattle in the feedlots. 003.01D(3) The average annual precipitation in this area ranges from about 21 to 24 inches. The growing season ranges from about 140 frost -free days in the northwest to 160 days in the southeast part. 003.01E Area 5 - The East area covers a large area of eastern Nebraska including Nance, Platte, Colfax, Dodge, Washington , Merrick, Polk, Butler, Saunders, Douglas, Sarpy, Hamilton, York, Seward, Lancaster, and Cass counties. The Platte River dissects the area from west to east and the eastern border is the Missouri River. 003.01E(1) The topographic regions in the area in clude rolling hills and Missouri River Lowlands to the east, plains to the west and a portion of the Drift Loess Hills in the southeast. The major stream valleys in the area are along the Platte and Big Blue Rivers. The upper tributaries of the Big Nemaha River and Salt Creek also extend into the area. The soils in most of the area are formed in loess. In the river valleys, it consists mostly of silty, sandy, and clayey alluvium. A few upland areas have soils formed in glacial material that is exposed on many of the lower slopes. Most of the upland and lowland soils are deep, silty, or clayey soils. A few areas of sandy soils are in stream valleys. The soils formed in loess and glacial material are generally clayey. The soils in the flood plains range from silty to clayey. 003.01E(2) The principal dryland crops in this area are grain sorghum, winter wheat, soybeans, and alfalfa on the more clayey soils. Corn is grown on the more loamy or silty soils on the lowlands and uplands. The plains in the we stern part of this area have many irrigated areas that produce corn and alfalfa. Irrigation developments are scattered through the eastern part where an adequate water supply is available. Grain sorghum and soybeans are irrigated in a few are as; however, corn is generally considered the most productive grain crop under irrigation. Small areas of introduced grassland (pastures) are commonly seen on the more productive soils, while native grassland is found on the lesser productive soils. Both native and introduced grasses are used for beef and dairy cattle operations. 003.01E(3) The average annual precipitation ranges from about 25 inches in the west to 31 inches in the southeast. The average annual growing season is about 160 to 175 frost -free days. 003.01F Area 6 - The Southwest area includes Keith, Lincoln, Perkins, Chase, Hayes, Frontier, Dundy, Hitchcock, and Red Willow counties located in southwest Nebraska with Colorado on the west and Kansas on the south. The eastern border is about 100 miles east of the state line and it extends into the sandhills on the north. 003.01F(1) It includes the topographic regions of the Sandhills, Platte Valley Lowland, Cheyenne Plain, Perkins Plain, Lincoln County Sandhills, Frenchman Valley, Colorado -Nebraska Sandhills, dissected plains and the Republican Valley. The parent materials for these soils are the windblown sands in the Sandhills, sandstone and loess on the Perkins and Cheyenne Plains, loess in the dissected plains, and silty and sandy alluvium in the Platte, Republican, and Frenchmen River Valleys. Soils are mostly silty or sandy. Some moderately wet, poorly drained soils are in the Platte River Valley and in some of the Sandhill valleys. 003.01F(2) The Southwest area is the approximate eastern en d of the winter wheat - fallow dryland cropping system. Corn, alfalfa, and some grain and forage sorghums are produced under dryland farming. Extensive irrigation is present in all stream valleys and center pivot irrigation is predominant on some parts of the upland plains. The principal irrigated crops are corn and alfalfa. Much of the area is in native grassland. Ranching and beef production is an important enterprise in this area. Nebraska Department of Revenue Title 350, Chapter 14, Rev. 3/15/09 Property Assessment Division Agricultural Land and Horticultural Land Assessment Regulations 11 003.01F(3) The average annual precipitation ranges from about 18 to 21 inches. The growing season is about 145 to 155 frost-free days. 003.01G Area 7 - The South area includes Gosper, Phelps, Kearney, Adams, Furnas, Harlan, Franklin, and Webster counties. 003.01G(1) The area includes the Loess Plain Region between the P latte and Republican River Valleys. The dissected plains are along the edge of the Republican River Valley which crosses this area from west to east. The upper tributaries of the Little Blue and Big Blue Rivers extend into the eastern part of the Loess P lain which is south of the Platte Valley. The soil parent material over most of this area is loess and consequently the upland soils are mostly silty to somewhat clayey. The river valley soils are sandy or silty and are formed in alluvium of similar textures. 003.01G(2) Farming operations range from ranching and dryland crops to extensive irrigation. The rolling upland soils south of the Platte River are primarily managed as dry cropland. The principal dryland crops in the uplands are grain sorghum, wi nter wheat, and alfalfa. Irrigation is extensive along the stream valleys and on the Loess Plains south of the Platte River. The principal irrigated crops are corn and alfalfa. Extensive areas of grassland occur in the more rolling Loess Hills and the d issected plains where beef production from the forage is an important enterprise. 003.01G(3) The average annual precipitation in this area ranges from about 21 to 27 inches. The growing season ranges from about 150 frost -free days in the northwest to 16 5 days in the southeast. 003.01H Area 8 - The Southeast includes Clay, Fillmore, Saline, Gage, Otoe, Johnson, Nemaha, Nuckolls, Thayer, Jefferson, Pawnee, and Richardson counties in the extreme southeast corner of Nebraska along the Kansas border on the south and the Missouri River on the east. 003.01H(1) The area includes some Missouri River Lowlands and the Big Nemaha and Little Nemaha River Valleys in the south. The uplands in the area are the rolling hills, bluffs, and escarpments along the river v alleys. The soil parent material is primarily loess in the uplands and in the river valleys it is mostly silty, sandy, and clayey alluvium. A few upland areas have soils formed in glacial material that is exposed on many of the lower slopes, especially i n the southern counties of this area. Most of the upland and lowland soils are deep, silty or clayey soils. There are a few acres of exposed bedrock and thin soils over bedrock in the bluffs and escarpment areas along some of the tributary streams branch ing off of the Missouri, Big Nemaha, and Little Nemaha Rivers. 003.01H(2) The principal dryland crops in this area are corn, soybeans, and alfalfa. Some winter wheat is grown on the uplands and on the more clayey soils in the stream valleys. There is some irrigation in the area where water is available, especially in the valleys. Corn yields in this area are fairly good to good without irrigation in years with normal rainfall; however, irrigation increases yields considerably and assures crop productio n in dry years. Most counties in the area have a high percentage of good tillable land. The introduced grassland is mostly bromegrass. There are some areas of native grass on the bluffs and escarpments along the major streams. 003.01H(3) Precipitation ranges from about 27 inches in the northwest of this area to 33 inches in the southeast. The extreme southeast gets as much as 36 inches of precipitation at times. The average growing season ranges from about 168 days in the northwest to nearly 180 day s in the southeast. Nebraska Department of Revenue Title 350, Chapter 14, Rev. 3/15/09 Property Assessment Division Agricultural Land and Horticultural Land Assessment Regulations 12 (Neb. Rev. Stat. Section 77-1379, R.S. Supp., 2006.) REG-14-004 PROCEDURES