Does It Come Furnished: Are Center Pivots Fixtures or Real Property?
Central pivot irrigation systems are vitally important in Nebraska. Not only is Nebraska the most irrigated state in the U.S., it is also the largest producer/user of center pivot systems in the world. For Nebraska farmers and legal practitioners alike, it may be important to understand how center pivot systems are classified when either buying, selling, or assessing, for taxation purposes, farmland that utilizes a center pivot irrigation system. [...]