By Jonathan Gardner
In the first half of the Twentieth Century Nebraska agreed to share the waters of the Republican River with Kansas and Colorado, but in the early Twenty-First Century Nebraska was failing to honor that commitment. The Nebraska Legislature granted several Natural Resource Districts (NRDs) the power to collect a property tax and an irrigation occupation tax to comply with the agreement. The special law provision of the Nebraska State Constitution provided a basis for challenging both taxes. While the Nebraska Supreme Court has not decided whether that effort is constitutional,  it is not a constitutional special law.