Taxation - Supreme Court Review
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Authors
Issue Date
1978
Volume
11
Issue
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
FIRST PARAGRAPH(S)|Several times during the survey period, the Nebraska Supreme Court found itself confronted with the eternal struggle between local and state taxing authority. In State v. County of Banner, the court decided that the constitutional prohibition against the levying of a state wide property tax did not apply simply because a legislative assessment against the county required a subsequent local property tax. The court followed this with a further interpretation of the same constitutional provision in State v. Tallon. In this case it developed criteria helpful when making a determination as to whether a state assessment is in reality a property tax...
Description
Citation
11 Creighton L. Rev. 306 (1977-1978)
Publisher
Creighton University School of Law