In Nebraska, a landowner can buy a landowner tag, if and only if, they own more than 40 acres. If they own 80 acres, they can get 2 tags. If they own more than 80 acres, it makes no difference. They still only allow 2 landowner tags. The big kicker is if 2 different people own the land. Then each can get 2 tags, but then it goes to 160 acres, not 80 acres. Interesting huh?