Neb. Admin. Code § 350-14-004.01 — Identification of the parcel

004.01A All land in the state of Nebraska can be identified using the public land survey system. The entire state has been laid out in townships north of the baseline running from east to west along the Kansas-Nebraska border and ranges east and west from the 6th parallel which runs perpendicular to the baseline approximately 108 miles west of the eastern tip of the s tate. The parcel should be identified using the public land survey system legal description. 004.01A(1) Government lots may be identified using the appropriately assigned government lot number. Government lots are irregularly shaped lots which most o ften occur along the north and west sections in a township. 004.01A(2) Irregular lots may be identified using the appropriately assigned "tax lot" number. 004.01B Every county shall prepare and maintain a parcel numbering system based on the cadastral mapping program. The property identification numbering system is addressed in REG -10-004.03.