Neb. Rev. Stat. § 81-12,178: Qualified location, defined.

Qualified location means any parcel of real property, or contiguous or adjacent parcels of real property, within the State of Nebraska that is or are owned by the applicant, and such other parcels that are necessary to support the applicant's project at such parcel or parcels. The award made for a qualified location may not be used for athletic or recreational purposes, except that a qualified location may contain space, totaling less than ten percent of the facility square footage at the project, that may be used for food service or for exercise or recreational purposes as is commonly used for the health and well-being of employees, students, and patients.