Neb. Rev. Stat. § 76-3705

Any nonresident alien may acquire title to lands in this state by devise or descent only, except that such nonresident alien shall be required to sell and convey such real estate within five years after the date of acquiring it, and if the nonresident alien fails to dispose of it to a bona fide purchaser for value within such time, the nonresident alien shall be in violation of the Foreign-owned Real Estate National Security Act and the real estate shall be subject to divestment as prescribed in section 76-3712 . If a person no longer meets the definition of nonresident alien within five years of acquiring title to real estate by devise or descent, such person shall not be required to dispose or divest of the property.