Neb. Rev. Stat. § 77-214: Legislative findings and declarations.

The Legislature finds and declares that the purpose of the Recreational Trail Easement Property Tax Exemption Act is to serve a public purpose by:

(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.