Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-15-002.14 — Cemetery shall mean property set apart for the interment of human dead
002.15 Lease shall mean a contract between the lessor and lessee wherein the lessor conveys to the lessee the exclusive right to possess, use, and enj oy property for a specified period of time in exchange for legal consideration. Lease shall not include an easement or license in property.
Source: official text