Neb. Rev. Stat. § 2-1605
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
In sections 2-1601 to 2-1608 the term farm operator shall mean any person who actually manages, and either by his or her own or other's labor, operates a tract of agricultural land of not less than three acres, and whose name appears on the tax rolls of the county as owning property or equipment such as might be used in operating such tract of agricultural land. The number of farmers in a county shall be determined by the report of the last federal census.
Neb. Rev. Stat. § 2-1605