{"data":{"id":"us-ne/neb.-rev.-stat.-77-1020","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-1020","heading":"Recreation facility, defined.","body":"Recreation facility means any real estate project with a primary purpose of promoting and hosting sports or recreation activities, including sports facilities, golf courses, beaches, parks, water parks, amusement parks, and related support amenities.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-1020","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"0d1d3870d7346cba25612afbecaefe23caeacf83561f544dd62cf5655cce178b","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-1019","next":"us-ne/neb.-rev.-stat.-77-1021"},"notice":"GroundRules: Original legal text. Not legal advice."}