Neb. Rev. Stat. § 76-1916

(1) A sale or conveyance of agricultural land in parcels pursuant to any action on a petition filed pursuant to section 76-1906 , (2) a foreclosure sale of mortgaged premises in parcels pursuant to section 76-1912 or 76-1913 or a decree entered under section 25-2138 , or (3) a conveyance by deed executed by the owner to a mortgagee or trustee in lieu of foreclosure or exercise of the trustee's power of sale shall be exempt from the requirements of subdivision approval contained in sections 14-116 , 15-901 , 16-902 , 17-1002 , 23-174.03 , and 23-373 and shall not constitute a subdivision as defined in sections 14-116 , 15-901 , 19-921 , 23-174.03 , and 23-372 .