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Senator W. Owen Elmer

SUBJECT: Constitutionality of Amendment of the Definition of Real Property for Tax Purposes under LB 1115 in Light of Natural Gas Pipeline Co. v. State Bd. of Equal., 237 Neb. 357, ___ N.W.2d ___ (1991).

REQUESTED BY: Senator W. Owen Elmer Nebraska State Legislature

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OPINION NO 91024
(Apr 2, 1991)