KIPLINGER v. DEPT. OF NATURAL RESOURCES

No. S-10-296.

803 N.W.2d 28 (2011)

282 Neb. 237

Tom KIPLINGER et al., appellants and cross-appellees, v. NEBRASKA DEPARTMENT OF NATURAL RESOURCES et al., appellees and cross-appellants, and Scott Olson et al., appellees.

Supreme Court of Nebraska.

September 16, 2011.


Attorney(s) appearing for the Case

Jeanelle R. Lust and Katherine S. Vogel , Lincoln, of Knudsen, Berkheimer, Richardson & Endacott, L.L.P., for appellants.

Jon Bruning , Attorney General, Justin D. Lavene , and Marcus A. Powers for appellees Nebraska Department of Natural Resources and its director.

Donald G. Blankenau and Thomas R. Wilmoth , of Blankenau Wilmoth, L.L.P., for appellees Upper Republican Natural Resources District, Middle Republican Natural Resources District, and Lower Republican Natural Resources District.

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


STEPHAN, J.

In Garey v. Nebraska Dept. of Nat. Resources,1 we held that a property tax levy authorized by L.B. 701, enacted in 2007,2 was a property tax for a state purpose and therefore unconstitutional, in violation of Neb. Const. art. VIII, § 1A. In this case, we are presented with the question of whether an occupation tax authorized by L.B. 701 violates the same constitutional provision or,...

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