Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Neb. Rev. Stat. § 77-214
Legislative findings and declarations
Official textnebraskalegislature.gov
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
Source: view the official text
In this chapter (40 sections)
- 77-129 · Assessment roll, defined
- 77-130 · Taxing official, defined
- 77-202 · Property taxable; exemptions enumerated
- 77-202.01 · Property taxable; tax exemptions; application;…
- 77-202.02 · Property taxable; exempt status; application; hearing;…
- 77-202.03 · Property taxable; exempt status; period of exemption;…
- 77-202.04 · Property taxable; exempt status; delivery of copy of final…
- 77-202.05 · Property taxable; exempt status; Tax Commissioner; forms;…
- 77-202.06 · Repealed
- 77-202.07 · Repealed
- 77-202.08 · Repealed
- 77-202.09 · Cemetery organization; exemption; application; procedure;…
- 77-202.10 · Cemetery organization; period of exemption; annual review
- 77-202.11 · Leased public property; taxation status; lessee; lien;…
- 77-202.12 · Public property; taxation status; county assessor; duties;…
- 77-202.13 · Repealed
- 77-202.14 · Repealed
- 77-211 · Hospital which provides office building or office space; rent…
- 77-212 · Hospitals providing for supportive medical services to…
- 77-213 · Recreational Trail Easement Property Tax Exemption Act, how…
- 77-214 · Legislative findings and declarations
- 77-215 · Terms, defined
- 77-216 · Recreational trail easement; taxpayer; apply for property tax…
- 77-217 · Recreational trail easement; qualifications for property tax…
- 77-218 · Rules and regulations
- 77-332 · Transferred to section 77-374
- 77-333 · Repealed
- 77-333.01 · Transferred to section 77-386
- 77-333.02 · Repealed
- 77-334 · Repealed
- 77-335 · Repealed
- 77-336 · Repealed
- 77-337 · Repealed
- 77-338 · Repealed
- 77-339 · Repealed
- 77-340 · Transferred to section 77-360
- 77-341 · Transferred to section 77-362
- 77-351 · Transferred to section 77-3,107
- 77-352 · Transferred to section 77-3,108
- 77-383 · Tax expenditure report; department; access to information