Nebraska Revised Statute 12-808
Abandoned or neglected pioneer cemetery, defined.
(1) Such cemetery was founded or the land upon which such cemetery is situated was given, granted, donated, sold, or deeded to the founders of the cemetery prior to January 1, 1900;
(2) Such cemetery contains the grave or graves of a person or persons who were homesteaders, immigrants from a foreign nation, prairie farmers, pioneers, sodbusters, first generation Nebraskans, or Civil War veterans; and
(3) Such cemetery has been generally abandoned or neglected for a period of at least five consecutive years.