Garey v. Nebraska Dep't of Natural Resources

___N.w.2d___ Heavican, C.J., Wright, Connolly, Gerrard, Stephan, McCormack, and Miller-Lerman, JJ. Nature Of The Case Plaintiffs-appellees, who are residents and taxpayers of the Upper, middle, and lower Republican Natural Resources Districts of the state of Nebraska (NRD's), filed an action for declaratory and injunctive relief in the district court for lancaster County alleging that a property tax levy authorized by § 11(1)(d) of 2007 Neb. laws, l.b. 701, and found at Neb. Rev. stat. § 2-3225(1)(d) (Reissue 2007) is unconstitutional. the district court concluded that the challenged provision was unconstitutional and entered an order granting declaratory judgment, severed the offending portion of l.b. 701, and enjoined defendants-appellants, who are various governmental agencies, from enforcing § 11(1)(d) of l.b. 701. appellants appeal this decision, and appellees cross-appeal. we conclude that the challenged property tax provision of l.b. 701 violates the prohibition found in Neb. Const. art. Viii, § 1a, against levying a property tax for a state purpose. although the decision of the district court concluding that the challenged provisions of l.b. 701 were unconstitutional was based on different reasoning, we nevertheless affirm.