Monthly Archives: April 2011

LB701: Special Taxing Power in the Republican Basin is not a Constitutional Special Law

By Jonathan Gardner[0]

In the first half of the Twentieth Century Nebraska agreed to share the waters of the Republican River with Kansas and Colorado,[1] but in the early Twenty-First Century Nebraska was failing to honor that commitment.[2] The Nebraska Legislature granted several Natural Resource Districts (NRDs) the power to collect a property tax and an irrigation occupation tax[3] to comply with the agreement. The special law provision of the Nebraska State Constitution[4] provided a basis for challenging both taxes.[5] While the Nebraska Supreme Court has not decided whether that effort is constitutional, [6] it is not a constitutional special law.

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