Neb. Rev. Stat. § 77-215: Terms, defined.

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.