Neb. Rev. Stat. § 77-218

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.