Smith Falls, in Smith Falls State Park on the Niobrara River between Valentine and Sparks, is the tallest waterfall in Nebraska — about 63 feet by the National Park Service’s measurement (other sources give 60 to 75). It is spring-fed and flows all year. From the park, cross the Niobrara on the Verdigre Bridge footbridge and follow a boardwalk of about 500 feet to the viewing area; floaters can land at Smith Falls or Nichols Landing. A state park entry permit is required. Smaller falls in the park include Little Smith, Turkey Feather, Birch and Pine falls. Please don’t climb the falls.