Nebraska Code § 39-1709

Corner markers; loss or destruction; report to county board; liability for failure to report.
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Any person having knowledge of the loss or destruction of a corner marker of a land survey, who shall fail or neglect to report the same in writing as provided in section 39-1708 shall be liable for the expense of the resurvey and restoration of such corner, and for any damage sustained by landowners by reason of such failure or neglect.

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