Nebraska Code § 46-1625

Owner, defined.
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Owner includes any of the following who or which owns, controls, manages, or proposes to construct, reconstruct, enlarge, alter, breach, remove, or abandon a dam:
(1) The United States Government and its departments, agencies, and bureaus;
(2) The state and its departments, institutions, agencies, and political subdivisions;
(3) A municipal or quasi-municipal corporation;
(4) A public utility;
(5) A district;
(6) A person;
(7) A duly authorized agent, lessee, or trustee of any person or entity listed in this section; and
(8) A receiver or trustee appointed by a court for any person or entity listed in this section.

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