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Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-215. Terms, defined

Current as of January 01, 2024 | Updated by Findlaw Staff

For purposes of the Recreational Trail Easement Property Tax Exemption Act:

(1)Eligible holder means:

(a) A municipality, county, agency, or a land trust accredited by the Land Trust Alliance authorized to hold recreational trail easements within the State of Nebraska; or

(b) A nonprofit organization with a mission explicitly aligned with public access, recreational land conservation, and community benefit, authorized to hold recreational trail easements within the State of Nebraska; and

(2)Recreational trail easement means a perpetual easement granting public access for recreational use, including, but not limited to, walking, hiking, bicycling, and equestrian activities.

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Cite this article: FindLaw.com - Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-215. Terms, defined - last updated January 01, 2024 | https://codes.findlaw.com/ne/chapter-77-revenue-and-taxation/ne-rev-st-sect-77-215/

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