Neb. Rev. Stat. § 77-215

For purposes of the Recreational Trail Easement Property Tax Exemption Act: (1) Eligible holder means: (a) A municipality, county, agency, or a land trust accredited by the Land Trust Alliance authorized to hold recreational trail easements within the State of Nebraska; or (b) A nonprofit organization with a mission explicitly aligned with public access, recreational land conservation, and community benefit, authorized to hold recreational trail easements within the State of Nebraska; and (2) Recreational trail easement means a perpetual easement granting public access for recreational use, including, but not limited to, walking, hiking, bicycling, and equestrian activities.