45-437.02. Flood damaged acres; substitution of acres; definitions
A. In an irrigation non-expansion area, a person who owns acres of land which may be irrigated pursuant to section 45-437 may permanently retire those acres from irrigation and substitute for those acres the same number of acres in the same irrigation non-expansion area if the owner demonstrates to the director's satisfaction that all of the following apply:
1. The legally irrigated acres were damaged by floodwaters after being irrigated.
2. It is not economically feasible to restore the flood damaged acres to irrigation use.
B. For purposes of this section:
1. " Floodwaters" means a temporary and erosive overflow of waters on lands not normally covered by water which occurred after January 1, 1975.
2. " Legally irrigated acres" means acres which may be irrigated pursuant to section 45-437.