350 Neb. Admin. Code, ch. 15, § 002
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.
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.
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.
Public safety shall mean an agency, which actually provides firefighting, law enforcement, ambulance, emergency medical, or other emergency services.
Transportation shall mean the transport of passengers or goods by water, land, air or other conveyance.
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.
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.
Public health and welfare shall mean the prosperity, well being, or convenience of the public at large.
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.
Parks shall mean an area set aside for the historical or recreational benefit of the public.
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.
Recreation shall mean property used for diversion and relaxation.
Community development shall mean public property for use in a development project.
Cemetery shall mean property set apart for the interment of human dead.
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.
Lessor shall mean the owner of property who leases the property to a lessee.
Lessee or leaseholder shall mean a person leasing property from a lessor.
Leasehold interest shall mean the lessee's right or estate in leased property.
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.
Being developed for use for a public purpose shall mean all of the following:
Incidental use shall mean a use of a property which is other than the primary use and is so minor or secondary in nature as not to distract from the primary use.
Aviation facilities shall mean runways, hangars, control towers, areas and buildings used for the service of commercial or general aviation aircraft, terminals and areas and buildings used for the comfort and accommodation of air travelers in either commercial or general aviation, restricted landing areas and required clear zones for the safe take-off and landing of aircraft.
Service of commercial or general aviation aircraft shall mean work performed on aircraft related to the safe operation of the aircraft
Hangars shall mean buildings or structures in use for the storage of or service of commercial or general aviation aircraft.
Clear zones shall mean areas in proximity to runways at aviation facilities required by federal or state law, rule or regulation to remain unimproved to ensure the safe take-off and landing of aircraft. Clear zones shall not include land not necessary for the safe operation of aircraft, held for future airport development or in use for other non-aviation purposes.
350 Neb. Admin. Code, ch. 15, § 002