Craig v. Board of Equalization of Douglas County

A county board of equalization levied property taxes in performance of duties imposed by statutes. Some of the statutory provisions allocated fiscal responsibilities to the county for care of its indigent residents in state institutions. The question is whether or. not two of the levies violated this constitutional prohibition: “The state shall be prohibited from levying a property tax for state purposes.” Art. VIII, § 1A, Constitution of Nebraska. The district court on a taxpayer’s appeal from the county board of equalization adjudged the statutory provisions, former section 83-226 (Laws…