{"data":{"id":"us-ne/neb.-rev.-stat.-77-218","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-218","heading":"Rules and regulations.","body":"The Department of Revenue shall adopt and promulgate rules and regulations necessary to carry out the Recreational Trail Easement Property Tax Exemption Act. Such rules and regulations shall include:\n(1) Clear guidelines for nonprofit organizations to demonstrate their eligibility as holders of recreational trail easements, ensuring alignment with public access and conservation goals;\n(2) Procedures for certifying the public benefit of qualifying easements, including requirements for connectivity to existing or planned trail systems; and\n(3) Methods for ensuring compliance with the public purpose outlined in the act.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-218","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"1a3503c4dcb72fb749d5eccfcee9502b149584d6ce15473a060c43b8671a4712","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-217","next":"us-ne/neb.-rev.-stat.-77-301"},"notice":"GroundRules: Original legal text. Not legal advice."}