All applications requesting separate listing of a mineral interest and surface estate must be filed with the county assessor on or before January 1 of the year in which they are to be separately listed and assessed.
Neb. Rev. Stat. § 57-237
Mineral interest; separate listing; application; when
Laws 1981, LB 59, § 3.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.