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
15
§ 77-1001
Act, how cited§ 77-1003
Definitions, where found§ 77-1004
Tax terms, meaning§ 77-1005
Approved cost, defined§ 77-1006
Approved project, defined§ 77-1007
Cultural development, defined§ 77-1008
Destination dining, defined§ 77-101
Definitions, where found§ 77-1010
Entitlement period, defined§ 77-1011
Full-service restaurant, defined§ 77-1012
Historical redevelopment, defined§ 77-1013
Investment, defined§ 77-1014
Lodging, defined