Nebraska § 77-217 Recreational trail easement; qualifications for property tax exemption

Nebraska Statutes

§ 77-217 — Recreational trail easement; qualifications for property tax exemption

Nebraska·Ch. 77 Revenue and Taxation

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

Nebraska § 77-217 (Recreational trail easement; qualifications for property tax exemption) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.