Neb. Rev. Stat. § 77-214 — Legislative findings and declarations

The Legislature finds and declares that the purpose of the Recreational Trail Easement Property Tax Exemption Act is to serve a public purpose by: (1) Promoting public health and wellness through access to recreational trails; (2) Encouraging economic development and tourism by expanding regional and state trail systems; (3) Supporting environmental conservation by protecting and maintaining open spaces for recreational use; and (4) Enhancing connectivity between communities, cultural landmarks, and natural resources to provide equitable access for all Nebraskans