Briese, 041819 NEAGO, AGO 19-5
Case Date | April 18, 2019 |
Court | Nebraska |
Notwithstanding Article I, section 16, Article III, § 18, or Article VIII, § 4, of this Constitution or any other provision of the Constitution to the contrary: (1) Taxes shall be levied by valuation uniformly and proportionately upon all real property and franchises as defined by the Legislature except as otherwise provided in or permitted by this Constitution; . ..
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(4) the Legislature may provide that agricultural land and horticultural land, as defined by the Legislature, shall constitute a separate and distinct class of property for purposes of taxation and may provide for a different method of taxing agricultural land and horticultural land which results in values that are not uniform and proportionate with all other real property and franchises but which results in values that are uniform and proportionate upon all property within the class of agricultural and horticultural...
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