Opinion No. (1995)

REQUESTED BY: M. Berri Balka, State Tax Commissioner You have requested our opinion on several questions pertaining to the use of keno lottery proceeds to provide "tax relief for the community" under the definition of "community betterment purposes" in Neb. Rev. Stat. § 9-604 (1)(d) (1991). The particular situation giving rise to your request involves a proposed use of keno lottery proceeds by the Village of Denton [the "Village"]. The Village, a community of approximately 180 people, is located in Lancaster County about twelve miles southwest of the City of Lincoln, Nebraska. It has been…