Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Neb. Rev. Stat. § 77-1015 — Mixed-use project, defined
Mixed-use project means a facility containing a minimum of fifty thousand square feet. The project must include at least two vertical stories of usable or leasable space and contain a minimum of two uses, such as restaurant, office, retail, or residential, not including parking. Retail stores shall occupy no more than forty percent of the total gross usable area
Source: official text