Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-15-002.10 — Parks shall mean an area set aside for the historical or recreational benefit of the public
002.11 Culture means property used primarily for educational, performing arts, scientific, historic preservation, or aesthetic purposes, and which owns, borrows, cares for, exhibits, studies, archives, or catalogs property. Cultural property includes, but is not limited to, museums, perfor ming arts facilities, historical societies, historic sites or landmarks, parks, monuments, libraries, and zoos.
Source: official text