State Ex Rel. Meyer v. Peters

This declaratory judgment action seeks a judicial determination of the constitutional validity of L.B. 945, Eighty-second Legislature, First Session, 1971. L.B. 945 makes several unrelated changes in the property tax laws. These are contained in sections 1, 2, and 3. Sections 4 to 11 of the Act constitute completely new and separate legislation directed toward solving the difficult problem of intercounty equalization where a taxation district overlaps two or more counties. Sections 1, 2, and 3 are not related or interdependent in any way, and sections 4 to 11 have no essential relationship to…