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STATE EX REL. MEYER v. PETERS

No. 39268.

215 N.W.2d 520 (1974)

191 Neb. 330

STATE ex rel. Clarence A. H. MEYER, Attorney General of the State of Nebraska, Appellant, v. William E. PETERS, Tax Commissioner of the State of Nebraska, Appellee.

Supreme Court of Nebraska.

February 14, 1974.

Attorney(s) appearing for the Case

Clarence A. H. Meyer, Atty. Gen., Ralph H. Gillan, Asst. Atty. Gen., Lincoln, for appellant.

Crosby, Pansing & Guenzel, Theodore L. Kessner, Lincoln, for appellee.

Heard before SPENCER, BOSLAUGH, SMITH, McCOWN, NEWTON and CLINTON, JJ., and LYNCH, District Judge.

SPENCER, Justice.

This declaratory judgment action seeks a judicial determination of the constitutional validity of L.B. 945, Eighty-second Legislature, First Session, 1971. L.B. 945 makes several unrelated changes in the property tax laws. These are contained in sections 1, 2, and 3. Sections 4 to 11 of the Act constitute completely new and separate legislation directed toward solving the difficult problem of intercounty equalization where a taxation district overlaps...

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