Rarely available Polk County irrigated quarter with 106 certified irrigated acres (80% pivot circle). Pending sale of pasture at north end will reduce quarter to 140 acres of cropland (noted in last photo). New pump and well rated at 1250 gal/min (with no pumping restrictions). Farm has tenant in place for 2026 growing season. Located just 15 miles from Columbus, NE. Recent farm sale of gravity irrigated farm 1.5 miles south was $ 12,000 / acre (attached). Irrigation system is owned by tenant and will need to be purchased separately as a condition of sale. Viewing is by appointment only. Subject to owner being able to find an acceptable property for a 1031 exchange. Agent-owned.