Nebraska Revised Statute 23-391
Chapter 23 Section 391
Horseracing facilities; taxes or assessments; exemption; exceptions.
Counties acquiring and owning any facilities described in section 23-389 shall not be required to pay taxes or assessments upon any such facilities or upon any charges, fees, revenue, or other income received from such facilities except motor vehicle fuel taxes and the tax and fees imposed by section 2-1208.
- Laws 1976, LB 519, § 3.