BANKS v. HEINEMAN

No. S-12-723.

837 N.W.2d 70 (2013)

286 Neb. 390

Steven BANKS et al., each and all as individuals, Property Owners, Taxpayers, and as Supervisors Serving Districts 1 through 7, all of the County of Knox, and County of Knox, State of Nebraska, Appellees and Cross-Appellants, v. Dave HEINEMAN, Governor, et al., Appellants and Cross-Appellees.

Supreme Court of Nebraska.

Filed August 2, 2013.


Attorney(s) appearing for the Case

Jon Bruning , Attorney General, and L. Jay Bartel for appellants.

David A. Domina , of Domina Law Group, P.C., L.L.O., and John Thomas , Knox County Attorney, for appellees.

HEAVICAN, C.J., CONNOLLY, STEPHAN, MILLER-LERMAN, and CASSEL, JJ., and INBODY, Chief Judge.


STEPHAN, J.

Effective July 15, 2010, the Nebraska Legislature changed the manner in which wind energy generation facilities in Nebraska are taxed. The change exempted personal property used by such facilities from the personal property tax and imposed a new tax based on a facility's nameplate capacity. The legislation allowed taxpayers who had paid personal property tax prior to 2010 to claim a credit against nameplate capacity taxes assessed for 2010 and subsequent...

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