Neb. Admin. Code § 350-14-004.05 — Accretion Land: Includes land that has been formed by alluvial deposits associated with a body or stream of water

The State of Nebraska is unique in its recognition of the riparian rights of individuals to own land lying under water. Accretion land can be classified into any agricultural use category. 004.05A In counties adjoining rivers which represent the state boundary, the county surveyor shall survey the land adjoining the river before June 1, 1960, and at least once within each five -year period thereafter. 004.05B In counties with rivers which are not state boundaries, the county surveyor shall cause a survey of lan ds believed to be altered by adjoining bodies of water when ordered by the county board of equalization or requested by the Property Tax Administrator. 004.05C A report of such survey findings of changes in land areas or a certificate of the opinion that the acres as noted on the current tax lists have not changed due to actions of adjoining bodies of water shall be filed with the assessor. 004.06 Classification of agricultural land in Nebraska requires that there be a set of complete and accurate maps or digital imageries that reflect the location, identification, and inventory of all parcels of land within every jurisdiction. The general procedures used in these regulations require that the counties have their soils classified by parcel, soil, and lan d use. If the soils have not been counted in a county, the county needs to have the following items available: 004.06A Up-to-date aerial photographs or digital imageries of the entire county. 004.06B Supplemental land valuation records, to inventory t he acres of every soil type by land use for every parcel. 004.06C The current soil conversion legend prepared by the Department of Revenue, Property Assessment Division that reflects the land capability groups by dryland soil type. 004.06D Property record cards that list the soils, the land use, the number of acres for each use, and the land capability groups for each parcel of agricultural land being assessed. 004.07 The following general procedures for a soil inventory shall be followed for those counties without digital imagery: 004.07A Prepare and organize the aerial photos and soil maps or "Mylars" so they can be filed in a systematic manner for retrieval. Prepare photo index maps as needed. Use property lines that can be changed and some means of identification for each parcel on these photos. Nebraska Department of Revenue Title 350, Chapter 14, Rev. 3/15/09 Property Assessment Division Agricultural Land and Horticultural Land Assessment Regulations 14 004.07B Record the current land use on the photos or the "Mylar" map after verifying and physically reviewing the land use in the county. 004.07C Display the land use groups for the soils on the ma ps or "Mylars" depending on the procedure preferred. 004.07D Tabulate and record the acres and soils for each land use on the property being appraised. Since data may be, or already is, computerized, all data will need to be recorded for each soil type. A separate record will be needed for each ownership. No single parcel shall be larger than one section. 004.07E Consolidate the data on each record into individual land capability groups by grouping the soils together according to the soil conversion legend and the value assigned to the land capability group for that market area. 004.07F Transfer the consolidated summary of acres by land capability groups to the property record cards. 004.07G Summarize and check all land value data on the property record card. A separate property card is needed for each parcel in each section. 004.07H File all photos, supplemental records, and property cards and keep them for reference. When parcels are later split or combined, the information for each unit will need to be regrouped and summarized according to the new property lines. 004.07I An organized maintenance program is desirable for the maps. If maps are not maintained and changed when property is split, combined, or changes ownership, the original inv estment in a mapping program is lost and eventually an expensive and time consuming remapping program will become necessary. The current land use on agricultural land must be annually updated and maintained. Aerial photos or digital imagery can be utilized for this purpose.