{"data":{"id":"us-ne/neb.-rev.-stat.-57-237","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 57-237","heading":"Neb. Rev. Stat. § 57-237","body":"All applications requesting separate listing of a mineral interest and surface estate must be filed with the county assessor on or before January 1 of the year in which they are to be separately listed and assessed.","path":["NE Code","Chapter 57"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=57-237","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"a7ae223d460948c9b36ac428724cc54cb2b2ac386adbd0723e0fb2c87255e4e8","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-57-236","next":"us-ne/neb.-rev.-stat.-57-238"},"notice":"GroundRules: Original legal text. Not legal advice."}