Neb. Rev. Stat. § 72-205.02: Neb. Rev. Stat. § 72-205.02

Such new rental schedules according to classification and schedules of valuations shall become effective upon the first semiannual rental due date, which is ninety days or more from the date of the filing of the schedules in the office of the county treasurer, unless within forty-five days from the date of the publication of notice a petition signed (1) by at least twenty-five percent of the lessees in counties having less than one hundred leaseholders or (2) twenty-five of the lessees in counties having one hundred or more leaseholders within the county, requesting a hearing is filed in the office of the Board of Educational Lands and Funds.