19-2430. Agricultural land within improvement district; deferral of special assessment; termination; when.The deferral provided for in sections 19-2428 to 19-2431 shall be terminated upon any of the following events:(1) Notification by the owner of record title to the city council or village board of trustees to remove such deferral;(2) Sale or transfer to a new owner who does not make a new application within sixty days of the sale or transfer, except as provided in subdivision (3) of this section;(3) Transfer by reason of death of a former owner to a new owner who does not make application within one hundred twenty-five days of the transfer;(4) The land is no longer being used as agricultural land; or(5) Change of zoning to other than an agricultural zone.Source Laws 1983, LB 94, § 7; Laws 2019, LB193, § 168.
Nebraska Legal Code