Stahmer v. State

Plaintiffs seek a declaratory judgment ruling sections 77-202.25 to 77-202.33, R. S. Supp., 1972, to be unconstitutional. Commencing with the 1972 tax levies, 12% percent of the actual value of agricultural income-producing machinery and equipment (except motor vehicles, property assessed by the State Board of Equalization, property of public service companies, and buildings), business inventories, livestock, feed, fertilizer, and farm inventories, grain and seed, poultry, fish, honeybees, and fur-bearing animals was exempted from taxation. The exemption was increased by 12% percent each year…