Nebraska Statutes

§ 77-214 — Legislative findings and declarations

Nebraska·Ch. 77 Revenue and Taxation

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.

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Legislative History

Source: Laws 2025, LB647, § 2. Operative Date: January 1, 2026

Nearby Sections

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