Neb. Rev. Stat. § 72-232.03: Neb. Rev. Stat. § 72-232.03

The cost of administering unsold school lands shall include:

(1) The cost of developing irrigable school lands, located within the boundaries of an irrigation district, so that such lands may benefit from irrigation;

(2) The cost of accrued tolls and assessments on irrigable school lands located within the boundaries of an irrigation district; and

(3) The cost of current tolls and assessments on irrigable school lands located within the boundaries of an irrigation district.