Neb. Rev. Stat. § 39-1706: Neb. Rev. Stat. § 39-1706

Monuments of some durable material shall be firmly established on the centerline of survey at each angle or change of direction, and the bearing taken to any permanent natural or artificial object within a reasonable distance. The distance thereof must be accurately measured and, when the bearing is to a tree, the measurement shall be to the middle of the same.