Neb. Rev. Stat. § 18-3314
Whenever any subdivision of land of forty acres or less or any lot or subdivision is owned by two or more persons in severalty, and the description of one or more of the different parts or parcels cannot, in the judgment of the county clerk, be made sufficiently certain and accurate for the purpose of assessment and taxation without noting the metes and bounds of such parts or parcels, the county clerk shall require and cause to be made and recorded a plat of such tract or lot of land with its several subdivisions, in accordance with section 18-3304. The county clerk shall proceed in such cases according to section 18-3313, and all the provisions of law in relation to the plats of cities and villages shall govern any tracts and parcels of land platted pursuant to this section.
Neb. Rev. Stat. § 18-3314