Nebraska Revised Statute 57-236
Mineral interests; severed; placed on tax list; application; contents.
Any owner of the surface estate from which a mineral interest has been severed or the owner of the mineral interest which has been severed may file an application with the county assessor of the county where such surface estate is located to place such severed mineral interest on the tax list of the county. The applicant shall, at his or her own cost, provide to the county assessor proof of ownership of the severed mineral interest and a record of the creation of the severed mineral interest, as shown by the records of the county clerk or register of deeds. Proof of ownership, the name and last-known address of the owner or owners, the ownership interest, including any fractional interest, legal description, and the record of creation of the severed mineral interest shall be provided in the form of an opinion by an attorney or a certificate prepared by a licensed abstracter.