Legal Opinion · Concurring in part, dissenting in part
MAPCO Ammonia Pipeline, Inc. v. State Board of Equalization & Assessment
Nebraska Supreme Court
Decided July 10, 1991No. 90-871, 90-872, 90-873, 90-874Published
1Concurring in part, dissenting in partShanahan, J.
Since the State Board of Equalization and Assessment has failed to carry out its duty to equalize taxable property, a nonperformance the same as noted and disapproved in Natural Gas Pipeline v. State Bd. of Equal., 237 Neb. 357, 466 N.W.2d 461 (1991) (Shanahan, J., concurring), the equalization board’s order must be vacated and these causes must be remanded for further proceedings. However, the grounds used by this court’s majority today, striking down certain tax legislation, lack foundation in the Nebraska Constitution.
As a result of Northern Natural Gas Co. v. State Bd. of Equal., 232 Neb.…
2Cases cited25 opinions
- Transcontinental Gas Pipe Line Corp. v. Bernards TownshipSupreme Court of New Jersey · 1988
- Northern Natural Gas Co. v. State Board of Equalization & AssessmentNebraska Supreme Court · 1989
- State Ex Rel. Spire v. Northwestern Bell Telephone Co.Nebraska Supreme Court · 1989
- Moeller, McPherrin & Judd v. SmithNebraska Supreme Court · 1934
- Stahmer v. StateNebraska Supreme Court · 1974
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