Neb. Rev. Stat. § 72-240.23: Neb. Rev. Stat. § 72-240.23

If land is not sold under the provisions of sections 72-240.10 to 72-240.23 , 72-257 , and 72-258 and is leased according to section 72-258.01 , the new lessee shall pay to the old lessee the value of his or her permitted improvements as determined for sale purposes.