Smith Falls, at 63 feet (19 m), is the highest waterfall in the state of Nebraska and the centerpiece of Smith Falls State Park. The state park and falls are located 12 miles (19 km) east-north east of Valentine and 3 miles south west of Sparks, on the south side of the Niobrara River. Access to the falls is via a footbridge across the river from the north side of the park.
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- Reserve America
- Booking site: https://www.reserveamerica.com
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