Section 42-13102 - Statement of agricultural leaseA. Each lease of agricultural land or agreement to rent agricultural land for a period of more than ninety days shall be abstracted in a written statement in a form approved by the department containing at least the following information: 1. The name and address of the lessor and lessee.2. The complete legal description of the property.3. The situs address, if any, of the property.4. The cash or cash equivalent of the lease payments.5. The conditions of the lease, including the relationship, if any, of the parties.6. The lessor expenses associated with the property excluding land cost, interest on land cost, income tax depreciation and capital improvements.B. The county assessor shall not use the information listed pursuant to chapter 15, article 2 of this title to supplement the information obtained pursuant to this section.C. The owner or lessor or an agent of the owner or lessor shall file the statement with the county assessor for use by the assessor for the valuation process under section 42-13101. If the ownership or the lessor or lessee of the property changes or if there is a change in the lease as abstracted pursuant to subsection A of this section, a new statement shall be filed with the assessor within three months after the change or before January 31, whichever is later.D. The assessor shall transmit a copy of the statement to the department.