{"data":{"id":"us-ne/neb.-rev.-stat.-77-215","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-215","heading":"Terms, defined.","body":"For purposes of the Recreational Trail Easement Property Tax Exemption Act:\n(1) Eligible holder means:\n(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\n(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\n(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.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-215","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"d4a2e919e061f0cd2fd0c23f0af930d87ed9d9868a3bd4cbe1adc6c7eac2bc3a","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-214","next":"us-ne/neb.-rev.-stat.-77-216"},"notice":"GroundRules: Original legal text. Not legal advice."}