Platte Valley Public Power & Irrigation District v. County of Lincoln

The question here presented is whether or not personal property of the plaintiff used in the conduct of its business is exempt from taxation.

Several applicable sections in article XV of the Constitution answer that question. “The necessity of water for domestic use and for irrigation purposes in the State of Nebraska is hereby declared to be a natural want.” Sec. 4. “The use of the water of every natural stream within the State of Nebraska is hereby dedicated to the people of the state for beneficial purposes, subject to the provisions of the following section.” Sec. 5. “The right to divert…