Nebraska § 77-218 Rules and regulations

Nebraska Statutes

§ 77-218 — Rules and regulations

Nebraska § 77-218

Ch. 77Revenue and Taxation

This text of Nebraska § 77-218 (Rules and regulations) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 77-218 (2026).

Text

The Department of Revenue shall adopt and promulgate rules and regulations necessary to carry out the Recreational Trail Easement Property Tax Exemption Act. Such rules and regulations shall include:

(1)Clear guidelines for nonprofit organizations to demonstrate their eligibility as holders of recreational trail easements, ensuring alignment with public access and conservation goals;

(2)Procedures for certifying the public benefit of qualifying easements, including requirements for connectivity to existing or planned trail systems; and

(3)Methods for ensuring compliance with the public purpose outlined in the act.

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The Department of Revenue shall adopt and promulgate rules and regulations necessary to carry out the Recreational Trail Easement Property Tax Exemption Act. Such rules and regulations shall include:
(1) Clear guidelines for nonprofit organizations to demonstrate their eligibility as holders of recreational trail easements, ensuring alignment with public access and conservation goals;
(2) Procedures for certifying the public benefit of qualifying easements, including requirements for connectivity to existing or planned trail systems; and
(3) Methods for ensuring compliance with the public purpose outlined in the act.