Neb. Rev. Stat. § 72-1301: Farm land, defined; nonfarm land; designation.

As used in sections 72-1301 to 72-1305, unless the context otherwise requires, farm land shall mean land suitable for cultivation or grazing and devoted primarily to such purposes for a profit. Land suitable for cultivation or grazing acquired or owned by any entity of the state and devoted primarily to other public uses may administratively be designated as nonfarm land.