Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-15-002.21 — Incidental use shall mean a use of a property which is other than the primary use and is so minor or secondary in nature as not to distract from the primary use
002.22 Aviation facilities shall mean runways, hangars, control towers, areas and buildings used for the service of commercial or general aviation aircraft, terminal s and areas and buildings used for the comfort and accommodation of air travelers in either commercial or general aviation, restricted lan ding areas and required clear zones for the safe take-off and landing of aircraft.
Source: official text