Natural Gas Pipeline Co. of America v. State Board of Equalization

I agree with the result reached by the majority and therefore join in its judgment.

Although there may be much of merit in what Judge Grant has written about L.B. 1,1 agree with the majority’s conclusion that the enactment cannot be constitutionally applied for the 1989 tax year.

Once that determination is made, further examination *382appears inappropriate. See County of Hall ex rel. Tejral v. Antonson, 231 Neb. 764, 437 N.W.2d 813 (1989) (courts refrain from passing on the constitutionality of legislation unless such determination is necessary for the proper disposition of the questions raised on…