City of Ralston v. Balka

The Nebraska Tax Commissioner, M. Berri Balka, appeals from an order of the Lancaster County District Court which held that 1991 Neb. Laws, L.B. 795, § 6, a lottery regulation provision, is unconstitutional. The district court enjoined the commissioner from enforcing L.B. 795, § 6. We affirm.

In 1991, the Nebraska Legislature enacted L.B. 795, which provided:(1) If a racetrack licensed pursuant to Chapter 2, article 12, is located in a county and such county or a city or *775village within such county conducts a lottery pursuant to the Nebraska County and City Lottery Act, two percent of the gross…