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Nebraska Rev. Stat.
2025 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-214 - Legislative findings and declarations.
Universal Citation:
NE Code § 77-214 (2025)
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77-214. Legislative findings and declarations.
The Legislature finds and declares that the purpose of the Recreational Trail Easement Property Tax Exemption Act is to serve a public purpose by:
(1) Promoting public health and wellness through access to recreational trails;
(2) Encouraging economic development and tourism by expanding regional and state trail systems;
(3) Supporting environmental conservation by protecting and maintaining open spaces for recreational use; and
(4) Enhancing connectivity between communities, cultural landmarks, and natural resources to provide equitable access for all Nebraskans.
Source
- Laws 2025, LB647, ยง 2.
- Operative Date: January 1, 2026
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