Swanson v. State Department of Education

This is an original action brought by Garret C. Swanson, a property owner and taxpayer in Cherry County, Nebraska. Each respondent is charged with duties relating to the implementation of 1993 Neb. Laws, L.B. 839, of the Ninety-third Legislature, First Session. As enacted, L.B. 839 adds Neb. Rev. Stat. § 79-438.13 (Reissue 1994) and amends Neb. Rev. Stat. §§ 79-101.01, 79-438.12, 79-446, 79-1303, and 79-3806 (Reissue 1994), effective as of the 1995-96 school year. In substance, the laws affect the amount of property taxes assessed against Swanson’s property, as well as the distribution of…