Neb. Admin. Code § 350-15-002.18 — Leasehold interest shall mean the lessee’s right or estate in leased property

002.19 Lease at fair market value shall mean reasonable compensation from the lessee to the lessor in terms of money or services provided by the lessee to the lessor in connection with the lessee’s use of the property. The reasonableness of the compensation from lessee to lessor may be based, where available, on leases for similar nongovernmentally owned property. 002.20 Being developed for use for a public purpose shall mean all of the following: 002.20A The state or governmental subdivision has publicly stated the intention of what use will be made of the property when completed. The intended use of the proper ty must be such that it will clearly qualify as a public purpose upon completion; 002.20B The property must be being actively prepared for its specified use such that other uses of the property are precluded; and 002.20C Reasonable progress must be made toward completion of the project.