Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 15 - Property Owned by the State and Governmental Subdivisions › Section 350-15-002 - DEFINITIONS

Current through June 17, 2024
002.01 Public purpose
Public purpose shall mean the use of property to provide
				  public services with or without cost to the recipient, including the general
				  operation of government, public education, public safety, transportation,
				  public works, civil and criminal justice, public health and welfare,
				  developments by a public housing agency, parks, culture, recreation, community
				  development, and cemetery purposes. Public purpose includes any use of the
				  property to carry out duties or responsibilities conferred by law. Public
				  purpose does not include the leasing of property to a private party for
				  purposes other than a public purpose. Income generated for the state or
				  governmental subdivision, either through leases or other receipts, will not
				  convert a nonpublic use of a property to a tax exempt public purpose
				  use.
002.02 General
				operation of government
General operation of government shall mean the powers
				  conferred upon a state agency or governmental subdivision through the federal
				  or state constitution, federal or state legislation, duly promulgated federal
				  or state regulation, or voluntarily assumed, for the benefit of its
				  citizens.
002.03 Public
				education
Public education shall mean schools and institutions of
				  higher learning belonging to the public, established, and conducted under
				  public authority and includes teaching and instructional activities, research
				  activities or public service activities.
002.04 Public safety
Public safety shall mean an agency, which actually provides
				  firefighting, law enforcement, ambulance, emergency medical, or other emergency
				  services.
002.05
				Transportation
Transportation shall mean the transport of passengers or
				  goods by water, land, air or other conveyance.
002.06 Public works
Public works shall mean the establishment of grades, building
				  of culverts, sewers, electric light system, waterworks, irrigation works, power
				  plant, and structures used in connection with providing electricity, public
				  heating system, bridges, curbing, and gutters, the improvement of streets,
				  aviation facilities, landing fields, and the erection and repair of
				  buildings.
002.07 Civil and
				criminal justice
Civil and criminal justice shall mean the courts and any
				  government agency, which performs the administration of civil and criminal
				  justice pursuant to a statute or executive order.
002.08 Public health and welfare
Public health and welfare shall mean the prosperity, well
				  being, or convenience of the public at large.
002.09 Developments by a public housing
				agency
Developments by a public housing agency means and includes
				  all dwellings and associated appurtenances, including real and personal
				  property, and all other facilities and improvements of every kind and
				  description which a local housing agency may own or operate or in which it may
				  hold an interest; all land upon which such dwellings, appurtenances, and
				  facilities are situated; all work and activities undertaken by a local housing
				  agency or others relating to the creation of such property and all tangible and
				  intangible personal property relating thereto, including all leases, licenses,
				  agreements, and other instruments; and all rights and obligations arising
				  thereunder establishing or confirming ownership, title, or right of use or
				  possession in or to any such property by a local housing
				  agency.
002.10 Parks
Parks shall mean an area set aside for the historical or
				  recreational benefit of the public.
002.11 Culture
Culture means property used primarily for educational,
				  performing arts, scientific, historic preservation, or aesthetic purposes, and
				  which owns, borrows, cares for, exhibits, studies, archives, or catalogs
				  property. Cultural property includes, but is not limited to, museums,
				  performing arts facilities, historical societies, historic sites or landmarks,
				  parks, monuments, libraries, and zoos.
002.12 Recreation
Recreation shall mean property used for diversion and
				  relaxation.
002.13 Community
				development
Community development shall mean public property for use in a
				  development project.
002.14
				Cemetery
Cemetery shall mean property set apart for the interment of
				  human dead.
002.15 Lease
Lease shall mean a contract between the lessor and lessee
				  wherein the lessor conveys to the lessee the exclusive right to possess, use,
				  and enjoy property for a specified period of time in exchange for legal
				  consideration. Lease shall not include an easement or license in
				  property.
002.16 Lessor
Lessor shall mean the owner of property who leases the
				  property to a lessee.
002.17
				Lessee or leaseholder
Lessee or leaseholder shall mean a person leasing property
				  from a lessor.
002.18
				Leasehold interest
Leasehold interest shall mean the lessee's right or estate in
				  leased property.
002.19
				Lease at fair market value
Lease at fair market value shall mean reasonable compensation
				  from the lessee to the lessor in terms of money or services provided by the
				  lessee to the lessor in connection with the lessee's use of the property. The
				  reasonableness of the compensation from lessee to lessor may be based, where
				  available, on leases for similar nongovernmentally owned
				  property.
002.20 Being
				developed for use for a public purpose
Being developed for use for a public purpose shall mean all
				  of the following:
002.20A The state or
				governmental subdivision has publicly stated the intention of what use will be
				made of the property when completed. The intended use of the property must be
				such that it will clearly qualify as a public purpose upon
				completion;
002.20B The property
				must be being actively prepared for its specified use such that other uses of
				the property are precluded; and
002.20C Reasonable progress must be made
				toward completion of the project.