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State Nebraska Ex Rel. Western Nebraska

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eBook details

  • Title: State Nebraska Ex Rel. Western Nebraska
  • Author : Supreme Court of Nebraska
  • Release Date : January 27, 1974
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 68 KB

Description

This is an action in mandamus in which the respondents challenge the constitutionality of section 79-2626, R. S. Supp., 1973, which provides for the raising of funds by a property tax levy in partial support of the system of technical community colleges initially created by L.B. 759 of the 1971 legislative session. The relator, the Western Nebraska Technical Community College Area, brought this action against the treasurer and commissioners of Sheridan County to require them to remit to the relator all proceeds of a one mill property tax levy which had been made in Sheridan County pursuant to section 79-2626, R. S. Supp., 1973. The District Court, after hearing, found the Technical Community College Area Act to be constitutional in the respects challenged and issued a peremptory writ of mandamus as requested by the relator. Respondents' motion for a new trial was overruled and they have appealed. The critical determinations in this case all turn on the provisions of Article VIII, section 1A, of the Nebraska Constitution. That section was first adopted in 1954, and amended to its present form in 1966 after Nebraska had adopted a state sales and income tax. It provides: ""The state shall be prohibited from levying a property tax for state purposes."" The application of that constitutional provision to what has been called the Nebraska Technical Community College Area Act requires a resume of the provisions of the act as well as some history and background as to the former post-secondary, non-baccalureate public education system in Nebraska and its relationship and incorporation into the system created by the act. Hereafter sections 79-2601 to 79-2633, R. R. S. 1943, together with amendments to those sections in successive legislative sessions, generally known as the Nebraska Technical Community College Area Act, will be referred to as the act.


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