Omaha Public Power District v. Nebraska Department of Revenue

While I agree with the majority’s judgment, and agree as well that State, ex rel. Spillman, v. Interstate Power Co., 118 *531Neb. 756, 226 N.W. 427 (1929), does not apply, I respectfully disagree with the remainder of the majority’s analysis; thus, I write separately.

The adjudication of this case rests on a far simpler rationale than that employed by the majority. Given the rule that absent anything indicating to the contrary, statutory language is to be given its plain and ordinary meaning, Dillard Dept. Stores v. Polinsky, 247 Neb. 821, 530 N.W.2d 637 (1995), there is no ambiguity in the…