Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-214. Legislative findings and declarations

(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.