Irregular tracts, other than governmental subdivisions, may be legally described by number, section, township and range for revenue and other purposes following a survey in accordance with Section 23-304 to 23-307. City of Scottsbluff v. Kennedy, 141 Neb. 728, 4 N.W.2d 878 (1942); Vogel v. Bartels, 1 Neb. App. 1113, 510 N.W.2d 529 (1993).