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72-238 School lands; lease; forfeiture; movable improvements; sale; proceeds; disposition.

NE Code § 72-238 (2019) (N/A)
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72-238. School lands; lease; forfeiture; movable improvements; sale; proceeds; disposition.

Movable improvements on lands reverting to the state through forfeiture shall be sold under the direction of the Board of Educational Lands and Funds at public auction, and the proceeds received therefrom shall inure to the holder of the forfeited lease, after payment has been made to the state for delinquent interest or rental, expenses incurred in holding such auctions, and irrigation taxes due the irrigation district in which the land is situated.

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This section indicates that movable improvements are the property of the lessee. Blomquist v. Board of Educational Lands & Funds, 170 Neb. 741, 104 N.W.2d 264 (1960).

Legislature clearly intended that lessee should be encouraged to improve lands by good husbandry by providing for reimbursement for improvements and reducing land to cultivation. State v. Platte Valley P. P. & I. Dist., 147 Neb. 289, 23 N.W.2d 300 (1946).

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