Bartels v. Lutjeharms

The plaintiffs, Robert Bartels, a resident and taxpayer in School District No. 17 of Douglas County, Nebraska, also known as the Millard School District, and School District No. 17, brought this action to obtain a judgment declaring Neb. Rev. Stat. §§ 79-1302 and 79-1303 (Reissue 1987) unconstitutional and to enjoin the defendant, Joe Lutjeharms, as Commissioner of Education, from making in-lieu-of-tax distributions under §§ 79-1302 and 79-1303.

The trial court found that §§ 79-1302 and 79-1303 were not unconstitutional and dismissed the petition of the plaintiffs. The plaintiffs have appealed.