The intent of this article is to examine the court's decision in the Kearney Convention Center case and its implications. Section II looks at the facts surrounding the Kearney Convention Center controversy and the Nebraska Supreme Court's disposition of the case. Section III analyzes the court's decision, particularly in light of previous decisions, to determine whether the court's treatment of the case is consistent with precedent and the constitutional and statutory language involved. Finally, Section IV will examine the legislative response to the Kearney Convention Center decision, questioning the wisdom of creating further classifications in Nebraska's property tax system, and the ability of this amendment to deal with the underlying problems in the current property tax system. This article suggests possible alternative solutions and attempts to point out the difficulties the legislature will face in dealing with this new constitutional provision.
Todd D. Lebsack,
Separate Property Tax Classification for Agricultural Land: Cure or Disease? Kearney Convention Center, Inc. v. Buffalo County Board of Equalization, 216 Neb. 292, 344 N.W.2d 620 (1984),
64 Neb. L. Rev.
Available at: http://digitalcommons.unl.edu/nlr/vol64/iss2/6