77-218.

Rules and regulations.

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.