Opinion No. (1983)

REQUESTED BY: Senator Vary Johnson District No. 8 1101 State Capitol Lincoln, Nebraska 68509

Dear Senator Johnson:

You have pointed out to us that Neb.Rev.Stat. § 77-1250 (Reissue 1981) distributes the tax on air flight equipment collected pursuant to § 77-1249 to the counties for credit to the county general fund proportionate to the total actual valuation of each county. You point out that we successfully challenged in the District Court of Lancaster County a distribution of state aid proportionate to valuation of taxable property in the counties, and ask whether the distribution pursuant to…