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2025 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-215 - Terms, defined.

Universal Citation:
NE Code § 77-215 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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77-215. Terms, defined.

For purposes of the Recreational Trail Easement Property Tax Exemption Act:

(1) Eligible holder means:

(a) A municipality, county, agency, or a land trust accredited by the Land Trust Alliance authorized to hold recreational trail easements within the State of Nebraska; or

(b) A nonprofit organization with a mission explicitly aligned with public access, recreational land conservation, and community benefit, authorized to hold recreational trail easements within the State of Nebraska; and

(2) Recreational trail easement means a perpetual easement granting public access for recreational use, including, but not limited to, walking, hiking, bicycling, and equestrian activities.

Source

  • Laws 2025, LB647, ยง 3.
  • Operative Date: January 1, 2026

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