Nebraska Revised Statute 72-240.21
(1) When the land is put up for sale, the minimum sale price shall be determined as in section 72-258.
(2) At the time of sale or lease, but prior to the commencement of bidding, a representative of the board shall announce to all present the value to the land of the permitted improvements and growing crops for which the purchaser of the land or lease must pay the lessee as determined under sections 72-240.10 to 72-240.23 and 72-258 or by agreement and shall clearly state that the payment for these permitted improvements and growing crops shall be in addition to the price paid for the land or the lease.
(3) In making the publications required by section 72-233 or 72-258, the board shall include in those publications the determined value to the land of the permitted improvements and growing crops owned by the lessee of the land and shall clearly indicate that this amount is to be paid in addition to the price paid for the land or the lease.
(4) When the land is sold, the purchaser shall be instructed by the board that he or she must, within thirty days of the date of the sale, deposit the amount of value of the permitted improvements with the county treasurer of the county wherein the land is situated with instructions to the treasurer that the money be paid to the lessee upon notification of issuance of the deed or lease. The state shall have a lien upon the funds so paid to the amount of any unpaid rent and interest on such lands due and owing to the state from the former lessee.
Laws 1967, c. 467, § 12, p. 1455;
Laws 1969, c. 591, § 1, p. 2442;
Laws 1971, LB 413, § 11;
Laws 1999, LB 779, § 37.