97 Neb. Admin. Code, ch. 7, § 008
Except as otherwise provided in this Section, appraisable permitted improvements and fall-seeded growing crops which the lessee elects to accept the appraised valuation of to be paid by the purchaser of the land, or the purchaser of a new lease thereof, but with respect to which there is no bidder for the land, or no bidder for a new lease thereof, when the same is offered for sale at public auction, shall for all purposes be deemed to be appraisable permitted improvements which the lessee has the right to remove, or to transfer ownership thereof to the new lessee, or fall-seeded growing crops which the lessee elects to harvest, with like effect as if the lessee had never elected to accept the appraised valuation thereof. With respect to any one or more of such items of property other than fall-seeded growing crops, the lessee may file with the Board within the time referred to in Section 4 of Chapter 7 an election to accept the appraised valuation thereof to be paid by any purchaser of the land on which the same is located, or any purchaser of a new lease thereof, at public auction during the succeeding fourteen (14) months. Upon the timely filing of such an election, the Board shall as soon as practicable thereafter reoffer the land, or a new lease or leases thereof, at public auction in one or more parcels either alone or in combination with other land as the Board sees fit in its sole and absolute discretion so long as the manner in which the land is so reoffered does not unreasonably impair any value contributed to the land by the improvements to which such election applies. With respect to any of the land for which there is no bidder, or no bidder for a new lease thereof, when the same is so reoffered for sale at public auction, the Board may enter into a short term rental, tenancy or other agreement for use thereof during the succeeding year with any person and upon any terms as the Board sees fit in its sole and absolute discretion. During such short term rental, tenancy or other agreement, the user of the land pursuant thereto may use any improvements thereon to which such election applies unless such use is precluded by the express terms of such short term rental, tenancy or other agreement; the lessee who made such election shall not be entitled to any payment or other compensation whatsoever for such use from any source; and the user of the land and the Board shall each refrain from intentionally damaging or destroying any improvements to which such election applies but shall have no other duty, obligation, responsibility or liability whatsoever for, about, concerning or in any manner pertaining to any such improvements and specifically, without in any manner limiting the generality of the foregoing, shall have no duty, obligation, responsibility or liability whatsoever to maintain, repair, protect or preserve any such improvements. Prior to expiration of the fourteen (14) month period contemplated in the second sentence of this Section, the Board shall reappraise the unsold improvements to which such election applies and again offer the land upon which such improvements are located, or a new lease or leases thereof, for sale at public auction in one or more parcels either alone or in combination with other land as the Board sees fit in its sole and absolute discretion with the new appraised valuation of each such improvement to be paid by the purchaser of the land on which the same is located, or the purchaser of a new lease thereof. Any appraisable permitted improvements to which such election applies and with respect to which there is no bidder for the land on which the same is located, or no bidder for a new lease thereof, when the same is again so offered for sale at public auction shall for all purposes be deemed to be appraisable permitted improvements which the lessee has the right to remove, or to transfer ownership of to the new lessee, with like effect as if the lessee had never elected to accept the appraised valuation thereof.
97 Neb. Admin. Code, ch. 7, § 008