School District v. Adams

This is an original action for a declaratory judgment brought by the School District of the City of Omaha against the County of Douglas, the City of Omaha, the State Tax Commissioner, the Auditor of Public Accounts, and the State Treasurer, to determine the correct apportionment and distribution of penalties collected pursuant to section 77-318, R. S. 1943. It is the contention of plaintiff that all of said penalties belong to the School District of the City of Omaha by virtue of section 5, article VII, of the Constitution. The defendants urge that such penalties should be apportioned as…