Neb. Admin. Code § 350-15-002.24 — Hangars shall mean b uildings or structures in use for the storage of or service of commercial or general aviation aircraft

002.25 Clear zones shall mean areas in proximity to runways at aviation facilities required by federal or state law, rule or regulation to remain unim proved to ensure the safe take -off and landing of aircraft. Clear zones shall not include land not necessary for the safe operation of aircraft, held for future airport development or in use for other non-aviation purposes. (Neb. Rev. Stat. Section 77-202.11, R.R.S. 2003, Neb. Rev. Stat. Section 77 -202, R.S. Supp., 200 6 and Neb. Rev. Stat. Sections 77-202.12 and 77-702, R.S. Supp., 2007.) REG-15-003 TAX STATUS 003.01 Real and personal property owned by the state of Nebraska and its governmental subd ivisions, to the extent used or being developed for use by the state or governmental subdivision for a public purpose, shall be exempt from property taxes.