{"data":{"id":"us-ne/neb.-rev.-stat.-77-214","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-214","heading":"Legislative findings and declarations.","body":"The Legislature finds and declares that the purpose of the Recreational Trail Easement Property Tax Exemption Act is to serve a public purpose by:\n(1) Promoting public health and wellness through access to recreational trails;\n(2) Encouraging economic development and tourism by expanding regional and state trail systems;\n(3) Supporting environmental conservation by protecting and maintaining open spaces for recreational use; and\n(4) Enhancing connectivity between communities, cultural landmarks, and natural resources to provide equitable access for all Nebraskans.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-214","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"e23ac3b87e8bc7b6b41abfb769edef33a7472ab4d1e89d16a26329c1d5845ad8","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-213","next":"us-ne/neb.-rev.-stat.-77-215"},"notice":"GroundRules: Original legal text. Not legal advice."}