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One of the most misunderstood concepts in zoning law is that of non-conforming uses, or “grandfathering.” Most zoning regulations exempt existing uses that would not conform to the new (or revised) zoning regulation. These uses (land uses or buildings) are called non-conforming uses because they do not conform to the new (or revised) zoning regulation. The often mistaken belief is that zoning regulations must leave non-conforming uses alone. This is incorrect: Neb.Rev.Stat. § 23-173.01 allows non-conforming uses to be terminated, continued or regulated by a county zoning regulation. As a practical matter, however, most counties will not regulate or terminate non-conforming uses; doing so would often make adoption of the proposed zoning regulation or amendment difficult if not impossible.