Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Neb. Rev. Stat. § 77-1020
Recreation facility, defined
Official textnebraskalegislature.gov
Recreation facility means any real estate project with a primary purpose of promoting and hosting sports or recreation activities, including sports facilities, golf courses, beaches, parks, water parks, amusement parks, and related support amenities
Source: view the official text
In this chapter (40 sections)
- 77-701 · Property assessment division; established; Property Tax…
- 77-1001 · Act, how cited
- 77-1002 · Legislative findings and declarations
- 77-1003 · Definitions, where found
- 77-1004 · Tax terms, meaning
- 77-1005 · Approved cost, defined
- 77-1006 · Approved project, defined
- 77-1007 · Cultural development, defined
- 77-1008 · Destination dining, defined
- 77-1009 · Entertainment destination center, defined
- 77-1010 · Entitlement period, defined
- 77-1011 · Full-service restaurant, defined
- 77-1012 · Historical redevelopment, defined
- 77-1013 · Investment, defined
- 77-1014 · Lodging, defined
- 77-1015 · Mixed-use project, defined
- 77-1016 · Nebraska crafts and products center, defined
- 77-1017 · Project, defined
- 77-1018 · Qualified business, defined
- 77-1019 · Qualified property, defined
- 77-1020 · Recreation facility, defined
- 77-1021 · Redevelopment project, defined
- 77-1022 · Related persons, defined
- 77-1023 · Structured parking, defined
- 77-1024 · Taxpayer, defined
- 77-1025 · Tourism attraction, defined
- 77-1026 · Year, defined
- 77-1027 · Year of application, defined
- 77-1028 · Election required; procedures applicable
- 77-1029 · Verification of work eligibility status
- 77-1030 · Application; form; contents; confidentiality; fee;…
- 77-1031 · Incentives; tiers; project requirements; refund of taxes
- 77-1032 · Department of Revenue; duties; review of projects; recapture…
- 77-1033 · Transfer of incentives; when; liability for recapture
- 77-1034 · Refunds; interest not allowable
- 77-1035 · Act; restrictions on use
- 77-1101 · Act, how cited
- 77-1101.01 · Act; purposes
- 77-1102 · Definitions, where found
- 77-1103 · Applicable percentage, defined