Section 350-40-004 - AGRICULTURAL AND HORTICULTURAL SOCIETY PROPERTY TAX EXEMPTIONS004.01 Property owned by and used exclusively by agricultural and horticultural societies is exempt from property tax. A society must be the owner of the property and the exclusive use of the property must be one that will qualify the property for exemption.004.02 Exclusive use means the predominant or primary use of the property as opposed to incidental use. The exemption will not be lost if the property is used in an occasional or incidental manner, as long as the predominant or primary use of the property is for one or more of the exempt uses.004.03 An agricultural and horticultural society is a nonprofit organization promoting agricultural interests and includes, but is not necessarily limited to: the Nebraska State Board of Agriculture established by Chapter 2, article 1, county agricultural societies organized pursuant to Chapter 2, article 2, agricultural associations organized pursuant to Chapter 2, article 20, and, agricultural organizations organized pursuant to Chapter 2, article 28. 004.03A An agricultural and horticultural society does not include an association which devotes a substantial part of its activities to attempting to influence legislation, or which provides money, services, or endorsements to influence any political campaign for public office.350 Neb. Admin. Code, ch. 40, § 004