Bahensky v. State

Because this court, relying on the majority’s opinion in Jaksha v. State, ante p. 106, 486 N.W.2d 858 (1992), strikes down the depreciation surcharge authorized by 1991 Neb. Laws, L.B. 829, § 20, I certainly disagree with the majority’s decision in this case, a decision which only exacerbates the state’s property tax woes by requiring refund of all taxes collected pursuant to § 20.

Furthermore, I disagree with the court’s assertion that § 20 is inseverable from L.B. 829, § 7. As the court admits, only one of the numerous factors to achieve inseverability is present in Bahensky’s case, namely,…