XEROX CORP. v. KARNES

No. 84-850.

380 N.W.2d 277 (1986)

221 Neb. 691

XEROX CORPORATION, Appellant, v. Donna KARNES, Tax Commissioner of the State of Nebraska, et al., Appellees.

Supreme Court of Nebraska.

January 24, 1986.


Attorney(s) appearing for the Case

John K. Boyer and Amy S. Bones of Fraser, Stryker, Veach, Vaughn, Meusey, Olson, Boyer & Bloch, P.C., Omaha, for appellant.

A. Eugene Crump, Deputy Atty. Gen., and John Boehm, Lincoln, for appellees.

KRIVOSHA, C.J., and BOSLAUGH, HASTINGS, CAPORALE, SHANAHAN, and GRANT, JJ., and COLWELL, District Judge, Retired.


PER CURIAM.

This was an action by Xerox Corporation for a declaratory judgment to determine the constitutionality of the 1980 amendment to Neb.Rev.Stat. § 77-1301 (Reissue 1981). The section as amended provided that real and personal property should be valued for taxation only in odd-numbered years. The plaintiff's specific complaint was that its property depreciated annually and if depreciation would not be recognized in even-numbered years its property would...

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