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Legal Opinion

Opinion No. (1983)

Nebraska Attorney General Reports

Decided May 11, 1983Published

1Opinion of the Court

REQUESTED BY: Senator Tom Vickers Nebraska State Legislature 1110 State Capitol Lincoln, Nebraska 68509

Dear Senator Vickers:

We are writing to respond to your letter dated April 21, 1983, requesting our opinion on certain sections of LB 198. We will respond to the six questions in the order asked.

First, you inquire whether the fee authorized is in the nature of a severance tax, special assessment or a charge for services or commodity provided.

The differentiation between a tax and an assessment has been stated:

While taxes for revenue . . . are the exactions placed upon the citizen for the…

2Cases cited10 opinions

  1. Parratt v. TaylorSupreme Court of the United States · 1981
  2. Dandridge v. WilliamsSupreme Court of the United States · 1970
  3. Armstrong v. ManzoSupreme Court of the United States · 1965
  4. Lindsley v. Natural Carbonic Gas Co.Supreme Court of the United States · 1911
  5. Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937

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