Legal Opinion · Dissent
MAPCO Ammonia Pipeline, Inc. v. State Board of Equalization & Assessment
Nebraska Supreme Court
Decided January 22, 1993No. S-91-1069, S-91-1070, S-91-1071, S-91-1072Published
1DissentShanahan, J.
After MAPCO Ammonia Pipeline v. State Bd. of Equal., 238 Neb. 565, 471 N.W.2d 734 (1991) (MAPCOI), registered 10 on a Richter scale for taxquakes, today’s decision, as aftershock from MAPCO I, again shakes Nebraska’s personal property tax structure because the majority retroactively applies MAPCO I rather than prudently applying MAPCO I prospectively.
Prospective application of a judicial change in substantive law has been recognized and repeatedly approved by various courts, ranging from the U.S. Supreme Court to numerous state courts. Perhaps the foremost federal decision on prospective…
2Cases cited27 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Great Northern Railway Co. v. Sunburst Oil & Refining Co.Supreme Court of the United States · 1932
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- American Trucking Assns., Inc. v. SmithSupreme Court of the United States · 1990
- Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
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