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. Recent farm sales in Polk County show dryland at $ 10,500 / acre, gravity irrigated at $ 12,000 / acre and center pivot at $ 15,000 / acre (attached). Irrigation system and power unit owned by tenant and will need to be purchased separately as part of sale. Viewing is by appointment only. Subject to owner being able to find an acceptable property for a 1031 exchange. Agent-owned.