Opinion No. (1979)

REQUESTED BY: Dear Senator Murphy:

In your letter of March 28, 1979, you express concern about the constitutionality of LB 105, and its companion bill, LB 103. You question the constitutional propriety of assessing real property of railroads as personal property. We believe there is no constitutional problem with respect to these bills in the area you mention.

We point out that the provision about appraising and assessing some of the real estate of railroads the same as personal property did not originate with LB 105, but is found in the present law. Section 2 of LB 105 amends section77-602,…