Nebraska Revised Statute 40-110
Chapter 40 Section 110
Homestead; when set off; selection of other lands.
If from the evidence it appears that the land upon which the execution has been levied can be divided without material injury, the court shall, by an order, set off to the claimant so much of the land, including the residence, not exceeding the quantity prescribed in section 40-101, as will amount in value to the homestead exemption, and the execution may be enforced against the remainder of the land, except that if the residence and the ground on which it is situated, with five acres surrounding the same, amount in value to more than the homestead exemption, other lands may be selected on which no building or residence stands as the homestead for the debtor and his or her family.
- Laws 1879, § 10, p. 59;
- R.S.1913, § 3085;
- C.S.1922, § 2825;
- Laws 1927, c. 111, § 1, p. 315;
- C.S.1929, § 40-110;
- R.S.1943, § 40-110;
- Laws 1947, c. 153, § 5, p. 421;
- Laws 1986, LB 999, § 3.
If property is not capable of division, exemption should be granted from proceeds of sale. Schroeder v. Ely, 161 Neb. 262, 73 N.W.2d 172 (1955).