Nebraska Code § 77-214

Legislative findings and declarations.
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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.

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