Final 2013                                                                             Legislative Report Archive

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summSummary of 2013 Legislation

The 103rd Nebraska Legislature, First Session adjourned on June 5, 2013. This Final 2013 Legislative Report is intended to provide a brief synopsis of some of the 214 measures adopted by the Legislature and to highlight particular provisions of interest to counties within each of the included bills.  Please review the actual legislative bills for more specifics. The full text of the final version of each bill, called the slip law, can be viewed on the Legislature's website. Bills can be requested from the Legislature's Bill Room at (402)471-0617. Also, consider contacting your county attorney with questions regarding the implementation of a particular bill related to your county.


More than 650 bills and constitutional amendments were introduced this year. Bills that were not adopted or indefinitely postponed will carry over to the 2014 session.


Most bills take effect at 12:01 a.m. on September 6, 2013, which is three calendar months after the Legislature's adjournment. Bills passed with an emergency clause become effective upon receiving the signature of Governor Dave Heineman or on an otherwise specified date.


The NACO staff appreciates all county officials and employees who responded to requests to contact legislators during this year's session. Direct involvement from the local level is always the key to a  productive legislative session.


Please contact the NACO office or your affiliate group if you have suggestions for possible legislation for 2014. NACO's 2014 legislative priorities will be selected following NACO's annual legislative conference on October 10 in Kearney.


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pubrecPublic Records

Custodians of public records cannot charge for their time spent researching or copying certain public records requests until after four hours have been dedicated to the task under LB363. LB363 provides that the custodian of a public record is not required to copy public records that are available to the requester on the custodian's website. If the requester does not have reasonable access to the Internet due to lack of a computer, lack of Internet availability, or inability to use a computer or the Internet, the custodian must produce the copies.


When the custodian of a public record makes a copy, existing law allows the charges to include the actual cost of making the copies available, which has been interpreted to include the costs of the custodian's time in preparing the copy. LB363 states that if copies are provided, the fee cannot exceed the actual added cost of making the records available. Salaries of public officers or employees cannot be included in the cost for the first four cumulative hours of searching, identifying, physically redacting, or copying the records. The fee cannot include any charges for the services of an attorney who reviews the record seeking a legal basis to withhold the record from the public.


If copies are provided in hard copy, the actual added cost for making the copies can include the cost of the supplies, such as paper, toner, and equipment, or additional payment obligations for contractors needed to comply with the request. If the request is for electronic copies, the cost can include the added cost for providing computer services, including charges from a third-party technology services company.


If a public records request is extensive and the public body provides a cost estimate to the requester, the bill gives the requester ten business days to review the estimated costs and decide whether to pursue or withdraw the request or to narrow the request. If the requester does not respond, the custodian is not required to fulfill the request.



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countopCounty Operations

NACO will provide an updated open meetings poster to each county later this summer. The new posters are needed due to the passage of LB510, which revises the Open Meetings Act to allow video conferencing by the Educational Service Unit Coordinating Council. While the bill itself does not affect counties, each change in the Act requires a revision of the open meetings poster that must be available at all public meetings.


LB55 clarifies that counties reassuming the assessment function from the state have authority over certain state contracts. The bill changes "shall" to "may" in a statute that requires counties to assume contracts for assessment services that were entered into by the state on behalf of state-assessed counties. The bill carries an emergency clause and took effect on April 24. Until legislation was adopted in 2009 to require counties to reassume the assessment function, nine counties were assessed by the state. The state had entered into a lengthy contract for assessment software that some of the nine counties preferred not to use when they reassumed the assessment function. Because counties were not parties to the contract, there were concerns about the authority of counties to terminate the contracts. All assessment functions will be reassumed by the counties as of July 1, 2013. 


Retirement contribution procedures for assessment employees that returned to county employment are defined and clarified by LB263. The measure is a cleanup bill requested by the Nebraska Public Employees Retirement System and contains technical changes recommended during a recent compliance audit. The bill revises the five state-administered retirement programs, including the county plan.


LB140 requires every political subdivision that has an airport hazard area within the area of its zoning jurisdiction to adopt specified airport zoning regulations, whether a comprehensive plan and zoning regulations have been adopted or not.


LB595 provides for the Public Service Commission to contract for an independent study of next-generation 911. The study will look at an Internet-protocol-based system and how to provide multimedia access, among other issues. Funding for the study will come from the wireless surcharge. An initial report must be filed by January 31, 2014 and the final report is due on April 1, 2014. A separate interim study resolution, LR244, was also introduced and assigned to the Appropriations Committee.


LB155 clarifies that mortgaged-backed securities and collateralized mortgage obligations may be pledged to secure public funds.


LB156 eliminates an outdated report made to the Department of Health and Human Services by counties with community service programs.



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taxesTaxes and Spending

LB341 revises tax sales statutes to eliminate the bid down process, increase tax sales certificate issuance fees, and add a bidder registration fee. The bill carries a January 1, 2015 effective date. Because LB97 amends one of the same sections and was passed later in the session, it will be necessary to adopt legislation next year to harmonize the two bills, as well as clean up conflicting refund language in LB341.


LB97 authorizes the creation of land banks in Douglas and Sarpy counties to facilitate the return of vacant, abandoned, and tax-delinquent properties to productive use. Property held by a land bank is exempt from all state and political subdivision taxes. When property is transferred from a land bank to a new owner, 50 percent of the real property taxes collected for the first five years are remitted to the land bank unless the property is located in an area subject to tax increment financing. A land bank can bid at tax sales and submit automatically accepted bids. The bill takes effect on October 1, 2013.


LB28 changes the deadline for imposing a 25 percent penalty for late filing of personal property tax returns from August 1 to July 1.


LB29 eliminates a requirement for county assessors to maintain a controlling account of monthly tax collections. Instead, treasurers must maintain a record of the total tax assessed and monthly tax collections.



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taxstyTax Modernization Study

Pursuant to LR155, a special legislative committee will examine the state's tax laws during the summer and prepare recommendations for updates to state, county and local tax policies. The Tax Modernization Commission is comprised of members of the Revenue Committee, chairpersons of the Appropriations, Health and Human Services, Education, Agriculture, and Legislature's Planning Committee, as well as two members of the Legislature appointed by the Legislature's Executive Board. Senators Kate Bolz and Jeremy Nordquist are the appointees.


LR155 will look at the following elements of Nebraska's taxing system: fairness, competitiveness, simplicity and compliance, stability, adequacy, and complementary tax systems. Sales and use taxes, income taxes, property taxes, and other miscellaneous taxes will be examined. It is possible that inheritance taxes will be included in the discussion. LB600, which would reduce inheritance tax rates for extended family and non-related beneficiaries, remains in committee.


The study requires state agencies and political subdivisions to provide information requested by the
Commission within 30 days after the request. Legislative committees are given authority to subpoena authority to request this information, if necessary, under LB613. Public hearings on the study will be conducted throughout the summer.



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movehMotor Vehicles

LB207 centralizes the distribution of motor vehicle renewal postcards by shifting this county responsibility to the state. As a result of this transfer of duties, counties will see a fifty-cent reduction in motor vehicle registration fees retained by counties. In addition, the bill gives counties specific authority to charge a postage and handling fee when vehicle owners request mail delivery of license plates, registration certificates, or validation decals. LB207 takes effect on October 1, 2013.


LB93 provides for a veteran designation on drivers' licenses and state identification cards. The Department of Veterans' Affairs will create a registry for veterans who choose to participate. The registry can be used by the Department of Veterans' Affairs and will be used by the Department of Motor Vehicles to verify service for purposes of the veteran designation. LB93 takes effect on July 1, 2014.


LB32 provides that a special interest license plate cannot be used interchangeably with a historical license plate.


LB117 extends the number of renewals for permits for overweight vehicles hauling grain or seasonally harvested products from the field or stockpile to market. The total number of days for a permit to be valid is increased from 120 to 150 days per year in order to comply with federal law.


LB223 revises the permissible length of a utility-type vehicle to accommodate new four-passenger models.


LB398 provides for a citation to the driver or a civil penalty to the owner of a vehicle being operated with a gross weight that exceeds the registration weight. The bill was introduced in response to a Nebraska Supreme Court ruling which interpreted existing statutes to allow citation only to the owner of the vehicle.



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juvjstJuvenile Justice

LB561 and LB561A shift the supervision of juvenile offenders in the community to the state's probation system and provide additional funding to County/Community-based Juvenile Services Aid. The Nebraska Juvenile Services Delivery Project will be expanded to Statewide Juvenile Probation in a three step process beginning July 1, 2013 and ending July 1, 2014. The expansion will include all community supervision, evaluations and the re-entry function for youth leaving the Youth Rehabilitation and Treatment Centers (YRTCs) in Kearney and Geneva.


Additional funding allows the Crime Commission to hire a Director of Juvenile Diversion and a Director of Community-based Juvenile Services to help coordinate juvenile justice diversion and juvenile services in Nebraska.


Concepts from several other bills were amended into LB561. Language from LB471 provides that a juvenile committed by the court to the Office of Juvenile Services does not need a prior evaluation if it is found by the court that a substantially equivalent evaluation has been done in the previous 12 months or if an addendum to a previous evaluation would be appropriate. Provisions from LB471 will no longer apply after July 1, 2013. LB86 provides that staff secure juvenile detention facilities will be placed under the general oversight of the Jail Standards Board. The Office of Inspector General of Nebraska Child Welfare Act is also assigned certain investigative responsibilities related to juvenile detention facilities and staff secure juvenile facilities. LB562 provides probation officers with additional access to information for decisions relating to cross-over youth. LB503 provides intent language to recognize the alternative response to reports of child abuse or neglect model with designated criteria no earlier than July 2014. LB 342 clarifies that a custodian, guardian or step-parent of a child does not have a default right to court-appointed counsel unless an allegation is made against such person in a petition alleging abuse and neglect or a petition for termination of parental rights.


Juvenile and youth issues were addressed in several other bills including LB44 which establishes a 40-year minimum sentencing option for juveniles convicted of Class IA felonies. The bill was introduced in response to a U.S. Supreme Court case finding that sentencing juveniles to life imprisonment without parole violated the U.S. Constitution.



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lawenfLaw Enforcement

LB538 provides for the suspension of a law enforcement certificate based upon the physical, mental, or emotional incapacity of an officer. If the officer remains employed as a law enforcement officer, he or she is not considered to be incapacitated. The incapacity remains until the officer demonstrates to the Nebraska Police Standards Advisory Council that the incapacity no longer prevents them from performing the essential duties of a law enforcement officer. The bill takes effect on January 1, 2014.


LB255 increases penalties for prostitution-related offenses and provides immunity from prosecution for young people. Additionally, if a law enforcement officer determines that a person suspected of or charged with prostitution is under 18 years of age, the officer must immediately file a report with the Department of Health and Human Services. The bill takes effect on October 1, 2013.


LB99 removes the sunset date on Nebraska's racial profiling ban. The bill requires law enforcement agencies to provide a written copy of their racial profiling prevention policy to the Nebraska Commission on Law Enforcement and Criminal Justice, which is commonly referred to as the Crime Commission. The bill also requires law enforcement officers, prosecutors, defense attorneys and probation officers who become aware of racial profiling by a law enforcement agency to report it to the Crime Commission.


LB579 adds six new state troopers to the Nebraska State Patrol and requires the Patrol to designate at least six patrol officers to spend a majority of their time in liquor enforcement activities.


LB173 allows a state identification card from any state to be used to establish proof of age in order to purchase or consume alcohol. Existing law limits the use of state identification cards to those issued by the state of Nebraska. The bill took effect on March 7, 2013.


LB154 adds utility service vehicles operated by a utility company to the list of vehicles subject to the "move over" law. The law requires drivers to exercise due care and caution and yield the right of way when approaching certain vehicles with flashing lights activated.


LB21 repeals a sunset provision in a law that gives workers compensation coverage to first responders for mental injuries accompanying a physical injury. When the law was enacted in 2010, it was scheduled to terminate on June 30, 2014.



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LB169 allows the clerk of the district court to serve as jury commissioner in counties of 75,000 or less. Existing law requires the clerk of the district court to serve as jury commissioner in counties of up to 50,000, then requires the election commissioner or other office in counties of 50,000 to 200,000 to serve as jury commissioner.


LB103 allows judges to digitally sign court orders wherever the judge is physically located. With the consent of the parties, the judge can permit witnesses in any case to be examined by telephone or video conference.


LB423 revises the Livestock Animal Welfare Act to establish protocols for determining the disposition of mistreated livestock animals. The district court may order disposition through sale, humane destruction or other means, or may return custody of the livestock animal to its owner or custodian subject to conditions for the care of the animal or payment of unreimbursed costs for its expenses.


LB329 provides for the addition of a restriction against animal ownership for convictions for dogfighting, abandonment, and other offenses against animals.


LB158 revises the length of time that DUI offenders must use an ignition interlock device. In order to comply with the new federal highway law, MAP-21, devices must be ordered for at least one year. The bill becomes operative on July 1, 2013.


LB298 adds synthetic cannabinoids to the controlled substances list.


LB361 expands the role of a statewide team that reviews child deaths to include investigation into maternal deaths. It can request law enforcement reports, coroner's reports, and other information from agencies and providers.



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LB299 requires the Secretary of State to prepare guidelines for election workers. The guidelines are to be instructional in nature and are not binding on election commissioners or county clerks. These concepts were taken from LB417. The bill also revises the process for cities and counties to place the question of electing board members by district or at large on the ballot.


LB271 revises the time frame for voters to cast their ballots early in the county clerk or election commissioner's office from 35 days to 30 days prior to the election.


LB311 clarifies the ten day timing requirement for county officials to obtain a bond prior to the beginning of the term of office and creates an exemption for officials covered by a blanket bond.


LB349 revises procedures for write-in candidates for President and Vice President.


LB292, which would expand the authority to conduct elections by mail on a precinct by precinct basis to counties of up to 20,000, remains in committee but will be part of an interim study, LR192. Other interim studies will examine election day registration (LR202) and the role of political parties in the election process (LR193).



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recordRecording of Documents

LB345 revises the Nebraska Real Property Uniform Transfer on Death Act that was adopted last year. The bill requires a cover sheet with filing information to be attached when death certificates are filed due to the death of the transferor of a transfer on death deed, joint tenancy, or life estate. The required cover sheet takes effect on September 6, 2013. The bill also redefines the requirement for disinterested witnesses to sign a transfer on death deed, beginning on May 7, 2013.


LB36 provides that the documentary stamp tax is not imposed upon certified or authenticated death certificates filed with the register of deeds.


Filers of nonconsensual common-law liens will have to complete additional steps for the filing to be valid and can be subject to criminal penalties under LB3. Filers must have the sheriff serve a copy of the recorded lien upon the owner of the property. Filers will have ten days to institute a judicial proceeding to enforce the nonconsensual lien. Failure to do so will cause the lien to lapse and have no legal effect.


LB210 revises the Uniform Commercial Code to provide for removal of unauthorized financing statements from the record. Upon the filing of an affidavit stating that the filing is improper, the filing officer is authorized to file a termination statement, which is mailed to the secured party of record. Most financing statements are filed with the Secretary of State but some are filed in counties.


LB209 eliminates the filing of the proof of publication of a trade name with the county clerk of the county in which the principal office is located. Filing will continue to be made in the Secretary of State's office.



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LB623 gives counties more flexibility in bidding road and bridge projects by increasing bidding amounts. Existing law requires competitive bidding for projects exceeding $60,000. LB623 increases the dollar amount triggering competitive bidding to $100,000. The bidding amount for materials for these projects increases from $10,000 to $20,000.


LB386 requires the county board or road overseer to give ten days' written notice of its intent to enter private property for purpose of drainage projects or to relocate private property encroaching in the right-of-way for such projects. The county must make a record of the condition of the premises or encroachment at the time of entry.


LB377 provides that when a city or village annexes a county road, the municipality will receive the same prescriptive or recorded easements on the property that are held by the county.



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othissOther Issues


LB7 redefines signature and seal requirements in the Engineers and Architects Regulation Act to allow electronic transmission of work products.


LB303 revises requirements for land surveyor examinations to allow the examinations to be conducted electronically.


Transfer of State Property

LB16 adds contingency language to legislation adopted last year that transferred Champion Mill State Historical Park and Champion Lake State Recreation Area from the Game and Parks Commission to Chase County. Under LB16, the property would revert back to the Commission if the park is no longer operated as a park or a financial need arises pertaining to the park that is detrimental to the county.


LB493 authorizes the Game and Parks Commission to lease or otherwise transfer portions of the Cowboy Trail in northern Nebraska to political subdivisions. Portions of the trail can also be leased to nonprofit organizations. The lessee or transferee must maintain the property at its own expense.



LB111 authorizes cities of the first or second class and villages to file biennial budgets. Because the bill carries an emergency clause, it is in effect for the upcoming budget cycle.


LB66 allows cities to undertake redevelopment projects on property located on formerly used defense sites located within a sanitary and improvement district. A city approving a project and the county in which the city is located can enter into an interlocal agreement for the county to reimburse the city for the services provided by the city to the site.


LB643 allows cities of the first and second class to set the height at which weeds are considered to become nuisances. The bill changes notification procedures and allows the filing of an appeal.


Emergency Management

LB434 requires the Nebraska Emergency Management Agency (NEMA) to cooperate with other emergency management agencies and public agencies to develop emergency management registries. The registries would include persons with functional needs and would be used for purposes of planning before, during and after a disaster or other emergency. Participation in the registries would be voluntary and the registries would not be considered public records.


LB634 enacts the Wildfire Control Act of 2013 in response to catastrophic fires across the state last summer. The bill requires NEMA to contract for all costs to place a single-engine air tanker in Nebraska for quick deployment in fighting wildfires. The Nebraska Forest Service shall provide expanded training programs in fire suppression tactics, thin forests to reduce risks, and oversee rehabilitation of forest lands destroyed by wildfires. The bill carries an emergency clause.


Veterans Service Officers

If a decedent dies during active military service, LB420 gives priority for determining the disposition of the remains to the person designated on military records. Existing law does not distinguish plans made pursuant to military service.


LB180 provides that tuition waivers for children of deceased veterans are applied after subtracting federal financial aid grants and state scholarships and grants.


LB224 gives preference in state contracts to resident disabled veterans or businesses located in designated enterprise zones. Although initially drafted to apply to all political subdivisions, the bill as enacted applies only to the state.


Other Issues

LB192 requires the State Auditor to annually request information from political subdivisions regarding any trade names, corporate names, or other business names used by the governing body.


LB242 prohibits state agencies from utilizing, enforcing, or attempting to enforce proposed rules or regulations that have not been approved by the Governor and filed with the Secretary of State.


LB137 authorizes the state to establish a fleet card system for purchases. The system could be utilized by political subdivisions, including counties.


LB477 extends the termination date for the Riparian Vegetation Management Task Force from June 30, 2013 to June 30, 2015. Two representatives nominated by the Nebraska Weed Control Association serve on the task force, as well as other environmental and governmental interests. The task force develops vegetation management plans in river basins.


LB517 creates the Water Funding Task Force to make recommendations about funding for water management priorities.


LB549 increases the amount available for scrap tire recycling grants and extends the termination date for the program from 2014 to 2019.



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intstdInterim Studies

What follows is a partial listing of interim study resolutions that were introduced for examination during the summer and fall months. This listing represents only those studies determined to be of significant interest and importance to county government. Listed here are the resolution numbers, introducer, a brief description of the issue, and the committee that will conduct the study. The public hearing schedule for selected interim studies will be posted on the Legislature's website as it becomes available.



LR167 (Mello) Interim study to examine issues surrounding personal identifying information collected by state and local governments and private businesses. Government, Military and Veterans Affairs


LR183 (Larson) Interim study to examine Nebraska's drainage statutes as they apply to drainage by neighboring landowners under section 31-201 and other related statutes. Natural Resources


LR184 (Larson) Interim study to examine the costs and benefits associated with lowering the age of majority to eighteen years of age. Judiciary


LR189 (McGill) Interim study to examine certain statutes to harmonize language, policies, and practices regarding the different classifications of cities and villages. Urban Affairs


LR190 (McGill) Interim study to examine the 2012 versions of the International Residential Code, the International Building Code, and the International Energy Conservation Code to determine whether Nebraska should update the current state building code. Urban Affairs


LR191 (Krist) Interim study to examine all state retirement plans administered by the Public Employees Retirement Board.  Nebraska Retirement Systems


LR192 (Avery) Interim study to examine conducting elections by mail. Government, Military and Veterans Affairs


LR193 (Avery) Interim study to examine the role of political parties in the election process. Government, Military and Veterans Affairs


LR194 (Avery) Interim study to examine issues under the jurisdiction of the Government, Military and Veterans Affairs Committee. Government, Military and Veterans Affairs


LR198 (Nebraska Retirement Systems Committee) Interim study to examine the public employees retirement systems administered by the Public Employees Retirement Board. Nebraska Retirement Systems


LR201 (Crawford) Interim study to examine policy options available to the State of Nebraska to support military installations, military families, and veterans and their families. Government, Military and Veterans Affairs


LR202 (Avery) Interim study to examine the issue of election day registration. Government, Military and Veterans Affairs


LR223 (Mello) Interim study to examine issues surrounding open data policies. Government, Military and Veterans Affairs


LR228 (Crawford) Interim study to examine the process by which military spouses and veterans obtain occupational licenses. Health and Human Services


LR238 (Dubas) Interim study to examine the Access Nebraska system, as well as the separation of the economic assistance programs from the medicaid program. Health and Human Services


LR240 (Pirsch) Interim study to examine the need for amending the Nebraska Wage Payment and Collection Act relating to payment of PTO benefits when leaving employment.  Business and Labor


LR241 (Campbell) Interim study to examine the financial impact of, and financing options for, medicaid expansion under the Patient Protection and Affordable Care Act for medical assistance for newly eligible individuals. Health and Human Services


LR244 (Mello) Interim study to examine issues surrounding the Nebraska Public Safety Communication System. Appropriations


LR247 (Nordquist) Interim study to examine purchase of service credits in public retirement plans. Nebraska Retirement Systems


LR251 (Nordquist) Interim study to examine court fees earmarked to generate revenue for the Nebraska Judges Retirement System. Judiciary


LR267 (Smith) Interim study to review the One-Call Notification System Act. Transportation and Telecommunications


LR269 (Harr) Interim study to examine the property tax base structure and compare this structure to those of other states. Revenue


LR276 (Chambers) Interim study to examine the communications rate structure for persons receiving calls from incarcerated individuals in county and local correctional facilities. Transportation and Telecommunications


LR277 (Ashford) Interim study to review the current costs associated with correctional and detention facilities in Nebraska. Judiciary


LR278 (Ashford) Interim study to review matters under the jurisdiction of the Judiciary Committee. Judiciary


LR279 (Ashford) Interim study to examine the use of social impact bonds to develop programming for juveniles and adults reentering the community after involvement with the juvenile justice system or the criminal justice system. Judiciary


LR287 (Lathrop) Interim study to examine the requirement that counties pay court filing fees and costs when filing criminal charges and civil proceedings in the county, district, and juvenile courts. Judiciary


LR288 (Schilz) Interim study to examine the role and value of animal health professionals and other volunteers in assisting law enforcement in carrying out duties under the Livestock Animal Welfare Act. Agriculture


LR289 (Schilz) Interim study to examine the feasibility of utilizing fence viewer panels as arbitrators or fact finders in resolving division fence disputes. Agriculture


LR291 (Schilz) Interim study to examine the means by which to coordinate activities by state livestock animal health authorities with the activities of local livestock cruelty and neglect authorities. Agriculture


LR292 (Schilz) Interim study to examine the levy authority of rural and suburban fire protection districts. Revenue


LR299 (Nordquist) Interim study to examine the possibility of the State of Nebraska operating and managing all activities associated with motor vehicle licensing and registration for all counties. Transportation and Telecommunications


LR300 (Campbell) Interim study to examine the treatment and services for people dually diagnosed with intellectual or developmental disabilities, mental illness, or behavioral health problems. Health and Human Services


LR309 (Wallman) Interim study to examine issues relating to improving the protection of sensitive commercial crops from losses due to the damaging effects of phenoxy herbicide drift. Agriculture


LR320 (Haar) Interim study to examine statutes and procedures relating to the eminent domain laws for oil pipelines and the authority of local governments to regulate oil pipelines. Judiciary


LR332 (Pirsch) Interim study to examine ways the state may reduce property taxes. Revenue


LR334 (Pirsch) Interim study to identify and eliminate waste and fraud in government spending.  Judiciary


LR335 (Pirsch) Interim study to examine whether more fair and appropriate methods of agricultural land valuation can be implemented. Revenue


LR340 (Davis) Interim study to identify the value of property taxes eliminated by all tax-increment financing and other Nebraska business tax incentive programs. Revenue


LR341 (Davis) Interim study to examine the powers and duties of the Nebraska Emergency Management Agency. Government, Military and Veterans Affairs


LR342 (Davis) Interim study to evaluate whether any types of agricultural land are being overvalued relative to their income potential. Revenue


LR344 (Nebraska Retirement Systems Committee) Interim study to provide an examination of the availability and adequacy of retirement savings of Nebraska private sector workers. Nebraska Retirement Systems


LR389 (Revenue Committee) Interim study to examine the local use of taxing powers, including occupation tax and other forms of taxation, and to examine the fiscal relationship between state and local governments. Revenue



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