Opinion No. (1996)

REQUESTED BY: M. Berri Balka, State Tax Commissioner, Secretary, State Board of Equalization and Assessment As Secretary of the State Board of Equalization and Assessment ["State Board" or "Board"], you have requested our opinion on several questions relating to the effect of the amendment to Neb. Const. art. IV, § 28, recently adopted by the voters of Nebraska. The amendment, proposed and passed by the Legislature on June 1, 1995, as LR 3CA, was presented to the electorate at the May, 1996, primary election, with the following ballot language:

A constitutional amendment to establish and…