Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Neb. Rev. Stat. § 77-216
Recreational trail easement; taxpayer; apply for property tax exemption
# (1)
A taxpayer who encumbers their property with a perpetual recreational trail easement may apply for a property tax exemption for the portion of the property which has been encumbered with the easement as provided in section 77-202.01 . The forms for such applications shall be prescribed as provided in section 77-202.05 .
# (2)
Upon approval of the application for the exemption, the portion of the property encumbered with a perpetual recreational trail easement shall remain exempt from property taxes without requiring reapplication for the exemption until the property is no longer encumbered with a perpetual recreational trail easement
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In this chapter (40 sections)
- 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- 77-202.06 · Repealed
- 77-202.07 · Repealed
- 77-202.08 · Repealed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- 77-202.13 · Repealed
- 77-202.14 · Repealed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- 77-333 · Repealed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- 77-333.02 · Repealed
- 77-334 · Repealed
- 77-335 · Repealed
- 77-336 · Repealed
- 77-337 · Repealed
- 77-338 · Repealed
- 77-339 · Repealed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
- 77-384 · Repealed
- 77-385 · Tax expenditure report; summary; submission required; joint…