There is a newer version of the Nebraska Revised Statutes
2009 Nebraska Code
Chapter 77 REVENUE AND TAXATION
77-1020 Recreation facility, defined.
77-1020.
Recreation facility, defined.Recreation facility means any real estate project with a primary purpose of promoting and hosting sports or recreation activities, including sports facilities, golf courses, beaches, parks, water parks, amusement parks, and related support amenities.
Source-
Laws 2010, LB1018, ยง 20.
Effective Date: July 15, 2010
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