Nebraska State Board of Agriculture v. Nebraska State Racing Commission

The Nebraska State Racing Commission (Racing Commission) appeals from a declaratory judgment granted by the district court for Lancaster County in favor of the Nebraska State Board of Agriculture (Board), namely, the judicial determination that the Board’s racetrack at the State Fairgrounds in Lincoln had a “total annual parimutuel handle” of less than $12 million in 1987 and, therefore, was a “recipient track” entitled to receive money from the Track Distribution Fund under Neb. Rev. Stat. §§ 2-1208.03 and 2-1208.04 (Reissue 1987). To reach the foregoing conclusion, the district court…