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GAREY v. NEB. DEPT. OF NATURAL RESOURCES

No. S-08-581.

759 N.W.2d 919 (2009)

277 Neb. 149

Angus GAREY et al., appellees and cross-appellants, v. NEBRASKA DEPARTMENT OF NATURAL RESOURCES et al., appellants and cross-appellees.

Supreme Court of Nebraska.

February 6, 2009.

Attorney(s) appearing for the Case

Jon Bruning, Attorney General, Justin D. Lavene, and Katherine J. Spohn for appellants Nebraska Department of Natural Resources et al.

Donald G. Blankenau and Thomas R. Wilmoth, of Husch, Blackwell & Sanders, L.L.P., Lincoln, for appellants Upper Republican Natural Resources District et al.

Jeanelle R. Lust, Rodney M. Confer, LeRoy W. Sievers, and Jocelyn W. Golden, of Knudsen, Berkheimer, Richardson & Endacott, L.L.P., Lincoln, for appellees.

HEAVICAN, C.J., WRIGHT, CONNOLLY, GERRARD, STEPHAN, McCORMACK, and MILLER-LERMAN, JJ.

MILLER-LERMAN, J.

NATURE OF THE CASE

Plaintiffs-appellees, who are residents and taxpayers of the Upper, Middle, and Lower Republican Natural Resources Districts of the State of Nebraska (NRD's), filed an action for declaratory and injunctive relief in the district court for Lancaster County alleging that a property tax levy authorized by § 11(1)(d) of 2007 Neb. Laws, L.B. 701, and found at Neb.Rev.Stat. § 2-3225(1)(d) (Reissue 2007) is unconstitutional...

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