Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-15-002.04 — Public safety shall mean an agency, which actually provides firefighting, law enforcement, ambulance, emergency medical, or other emergency services
002.05 Transportation shall mean the transport of passengers or goods by water, land, air or other conveyance. 002.06 Public works shall mean the establishment of grades, building of culverts, sewers, electric light system, waterworks, irrigation works, power plant, and structures used in connection with providing electricity, public heating system, bridges, curbing, and gutters, the improvement of streets, aviation facilities, landing fields, and the erection and repair of buildings.
Source: official text