Nebraska Revised Statute 72-240.18
Permitted improvements and growing crops of lessee; appraisers; determination of value; factors.
(1) The appraisers shall consider in determining the value of the permitted improvements the cost of the permitted improvement less any depreciation, obsolescence and any want of benefit to the land.
(2) In the case of growing crops the appraisers shall assess the value of the crop as of the date of expiration of the lease. The appraisers shall consider in the case of fall-seeded grain crops the cost of seed-bed preparation, fertilization, seed and seeding.
(3) In the case of perennial crops such as alfalfa the appraisers shall consider the costs of establishing such crop, its condition as of the expiration of the lease and normal expected remaining life.
Laws 1967, c. 467, § 9, p. 1454;
Laws 1971, LB 413, § 9.
In determining value of permitted improvements made by lessee of school lands, the value of the land means that amount of money that the improvement enhances, contributes, increases, or adds to the value of the land. Pettijohn v. State Board of Educational Lands and Funds, 204 Neb. 271, 281 N.W.2d 901 (1979).
Lessee's value in a growing crop is more than the cost of seed, preparation, and planting. Friehe v. State, 199 Neb. 504, 260 N.W.2d 188 (1977).
In the absence of agreement, a tenant on school lands has a compensable interest in the crops growing thereon on the date of termination of his lease. State v. Bush, 188 Neb. 824, 199 N.W.2d 704 (1972).