77-217. Recreational trail easement; qualifications for property tax exemption.
106 words·~1 min read·
/ne/chapter-77/77-217A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
To qualify for the property tax exemption, the easement shall:
(1)Be perpetual and recorded with the appropriate county register of deeds;
(2)Provide public access and connect to existing or planned regional trails or significant local attractions, such as parks, waterways, cultural sites, or residential areas; and
(3)Be held by an eligible holder, including nonprofit organizations that demonstrate:
(a)A primary mission of promoting public access, health, and wellness through recreational land use;
(b)A commitment to environmental conservation and land stewardship; and
(c)Capacity to oversee and manage trail easements independently or through partnerships with accredited entities, ensuring compliance with public access goals.