77-215. Terms, defined.
97 words·~1 min read·
/ne/chapter-77/77-215A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.