Nebraska Revised Statute 23-307
Irregular tracts of land; legal description.
When the maps and books of field notes shall be filed as hereinbefore provided, the description of any tract or lot of land described in said maps, by number, section, town and range, shall be a sufficient and legal description thereof for revenue and all other purposes.
- Laws 1879, § 145, p. 391;
- R.S.1913, § 1087;
- C.S.1922, § 1012;
- C.S.1929, § 26-704;
- R.S.1943, § 23-307.
To prove title to lots numbered for taxation purposes because they are irregular, an owner must present evidence of the survey maps and books of field notes. Vogel v. Bartels, 1 Neb. App. 1113, 510 N.W.2d 529 (1993).