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Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-218

Rules and regulations

Official textnebraskalegislature.gov

The Department of Revenue shall adopt and promulgate rules and regulations necessary to carry out the Recreational Trail Easement Property Tax Exemption Act. Such rules and regulations shall include:

# (1)

Clear guidelines for nonprofit organizations to demonstrate their eligibility as holders of recreational trail easements, ensuring alignment with public access and conservation goals;

# (2)

Procedures for certifying the public benefit of qualifying easements, including requirements for connectivity to existing or planned trail systems; and (3) Methods for ensuring compliance with the public purpose outlined in the act

Last amended: Source Laws 2025, LB647, § 6. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved.

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In this chapter (40 sections)
  1. 77-202.02 · Property taxable; exempt status; application; hearing;…
  2. 77-202.03 · Property taxable; exempt status; period of exemption;…
  3. 77-202.04 · Property taxable; exempt status; delivery of copy of final…
  4. 77-202.05 · Property taxable; exempt status; Tax Commissioner; forms;…
  5. 77-202.06 · Repealed
  6. 77-202.07 · Repealed
  7. 77-202.08 · Repealed
  8. 77-202.09 · Cemetery organization; exemption; application; procedure;…
  9. 77-202.10 · Cemetery organization; period of exemption; annual review
  10. 77-202.11 · Leased public property; taxation status; lessee; lien;…
  11. 77-202.12 · Public property; taxation status; county assessor; duties;…
  12. 77-202.13 · Repealed
  13. 77-202.14 · Repealed
  14. 77-211 · Hospital which provides office building or office space; rent…
  15. 77-212 · Hospitals providing for supportive medical services to…
  16. 77-213 · Recreational Trail Easement Property Tax Exemption Act, how…
  17. 77-214 · Legislative findings and declarations
  18. 77-215 · Terms, defined
  19. 77-216 · Recreational trail easement; taxpayer; apply for property tax…
  20. 77-217 · Recreational trail easement; qualifications for property tax…
  21. 77-218 · Rules and regulations
  22. 77-332 · Transferred to section 77-374
  23. 77-333 · Repealed
  24. 77-333.01 · Transferred to section 77-386
  25. 77-333.02 · Repealed
  26. 77-334 · Repealed
  27. 77-335 · Repealed
  28. 77-336 · Repealed
  29. 77-337 · Repealed
  30. 77-338 · Repealed
  31. 77-339 · Repealed
  32. 77-340 · Transferred to section 77-360
  33. 77-341 · Transferred to section 77-362
  34. 77-351 · Transferred to section 77-3,107
  35. 77-352 · Transferred to section 77-3,108
  36. 77-383 · Tax expenditure report; department; access to information
  37. 77-384 · Repealed
  38. 77-385 · Tax expenditure report; summary; submission required; joint…
  39. 77-386 · Repealed
  40. 77-387 · Repealed
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