Nebraska Code § 72-232.03

School lands; irrigable; administration costs.
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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.

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