Nebraska Revised Statute 77-1345
Agricultural or horticultural lands; special valuation; application.
(1) An applicant seeking special valuation under section 77-1344 shall make application to the county assessor on or before June 30 of the first year in which such valuation is requested.
(2)(a) The application shall be made upon forms prescribed by the Tax Commissioner and available from the county assessor and shall include such information as may reasonably be required to determine the eligibility of the applicant and the land.
(b) The application shall be signed by any one of the following:
(i) The applicant;
(ii) Any person of legal age duly authorized in writing to sign an application on behalf of the applicant; or
(iii) The guardian or conservator of the applicant or the executor or administrator of the applicant's estate.
(c) The assessor shall not approve an application signed by a person whose authority to sign is not a matter of public record in the county unless there is filed with the assessor a true copy of the deed, contract of sale, power of attorney, lease, or other appropriate instrument evidencing the signer's qualification pursuant to subdivision (2)(b) of this section.
(3) If the county board of equalization takes action pursuant to section 77-1504 or 77-1507, the applicant may file an application for special valuation within thirty days after the mailing of the valuation notice issued by the county board of equalization pursuant to section 77-1504 or 77-1507.