Neb. Rev. Stat. § 66-908: Neb. Rev. Stat. § 66-908

Structure shall mean anything constructed, installed, or portable that requires for normal use a location on a parcel of land. This includes any movable structure located on land which can be used either temporarily or permanently for housing, business, commercial, agricultural, or office purposes. It also includes fences, billboards, poles, pipelines, transmission lines, and advertising signs.