Opinion of the Justices

*344The following request of the house of representatives for an opinion of the justices was adopted April 18, 1978, and filed with the supreme court on April 20, 1978:

“Whereas, there is pending before the House of Representatives House Bill No. 18, An Act relative to state taxation of electric generating plants; and

“Whereas, the bill imposes a state tax upon electric generating plants having a name plate generating capacity of 500,000 kilowatts or more; and

“Whereas, the bill does not preempt local governments from taxation of the facilities that would be taxed by the state under the bill; and

“Whe…