{"data":{"id":"us-ne/neb.-rev.-stat.-77-1023","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-1023","heading":"Structured parking, defined.","body":"Structured parking means a real estate development used primarily as a covered parking facility for automobiles or related personal vehicles. The parking facility must have a minimum of two levels of parking above or below ground.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-1023","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"8c9ba4176c821fb436ea27ef5aeeaeab1ede10f7a513f6962422f17647ce0418","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-1022","next":"us-ne/neb.-rev.-stat.-77-1024"},"notice":"GroundRules: Original legal text. Not legal advice."}