Rarely available Polk County irrigated quarter with 106 certified irrigated acres (80% pivot circle). New pump and well rated at 1250 gal/min (with no pumping restrictions). Farm has tenant in place for 2025 growing season. Located just 15 miles from Columbus, NE. Nearby gravity irrigated 40-acre farm 1.5 miles to the south recently sold for $ 12,000 / acres. (attached) Irrigation system and power unit is owned by tenant. Viewing is by appointment only. Subject to owner being able to find an acceptable property for a 1031 exchange. Agent-owned.