Come the Stateman: Personal Property Taxation in the State of Nebraska

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Authors

Keith, Debra L.

Issue Date

1992

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25

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Journal Article

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INTRODUCTION|Like a Shakespearean drama, the personal property tax dilemma in the State of Nebraska continues to intrigue and inexplicably mystify us. The final curtain on this drama has yet to fall. The cast of this drama consists of distinguished State Supreme Court Judges, State Legislators, the Governor of the State, various barristers, and assorted large enterprises. The storyline centers, interestingly enough, on money, with attendant references to the rights of the State and its citizens and the rights of taxpayers. |As in any analysis of a drama, it is hard to convey the essence of the story without emotion. The final curtain will indeed affect the ordinary citizen of the State of Nebraska in many ways - some subtle, others more manifest and predictable. We attempt here to educate the reader as to the setting of the drama and to enlighten as to how the players have woven the fabric of the drama to the point where the final acts can be watched, analyzed, and hopefully understood. t Debra L. Keith, CPA, J.D., is a Tax Manager with the Omaha office of Coopers & Lybrand. I would like to extend my sincere thanks to Eric Johnson, J.D....

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25 Creighton L. Rev. 429 (1991-1992)

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Creighton University School of Law

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