Neb. Rev. Stat. § 2-5103

For purposes of the Buffer Strip Act: (1) Buffer strip means a strip of vegetation used to intercept or trap field sediment, organics, pesticides, and other potential pollutants before they reach surface water; (2) Department means the Department of Agriculture; (3) District means a natural resources district; and (4) Person means any individual, partnership, firm, corporation, company, society, or association, the state or any department, agency, or subdivision thereof, or any other public or private entity.