Akin v. Director of Revenue

HOLSTEIN, Chief Justice.

Appellants, as taxpayers, filed a declaratory judgment and action for injunction claiming that Senate Bill 380, Laws of 1993, p. 545, et seq. (SB 380), was unconstitutional. The appellants claimed the enactment was unconstitutional because it had a referendum clause that did not apply to the whole bill, because a referendum may not be contingent on a future event, because the bill contained more than one subject, and because the bill changed subjects during the legislative process. Due to its unconstitutionality, appellants assert that the taxes imposed pursuant to SB…