Nebraska § 46-294.03 Appropriation; temporary transfer or change; effect on classification and valuation

Nebraska Statutes

§ 46-294.03 — Appropriation; temporary transfer or change; effect on classification and valuation

Nebraska § 46-294.03

Ch. 46Irrigation and Regulation of Water

This text of Nebraska § 46-294.03 (Appropriation; temporary transfer or change; effect on classification and valuation) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 46-294.03 (2026).

Text

For purposes of assessment pursuant to sections  77-1343  to  77-1363 , neither the temporary transfer or change of an appropriation nor any resulting land-use changes on the land to which the appropriation was appurtenant prior to the transfer or change shall cause the land to be reclassified to a lower value use or the valuation of the land to be reduced, but the land may be reclassified to a higher value use and its valuation may be increased if a higher value use is made of the land while the temporary transfer or change is in effect. Land from which an appropriation has been permanently transferred shall be classified and valued for tax purposes in accordance with the use of the land after the transfer.

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For purposes of assessment pursuant to sections 77-1343 to 77-1363 , neither the temporary transfer or change of an appropriation nor any resulting land-use changes on the land to which the appropriation was appurtenant prior to the transfer or change shall cause the land to be reclassified to a lower value use or the valuation of the land to be reduced, but the land may be reclassified to a higher value use and its valuation may be increased if a higher value use is made of the land while the temporary transfer or change is in effect. Land from which an appropriation has been permanently transferred shall be classified and valued for tax purposes in accordance with the use of the land after the transfer.