On January 12, Sen. Christensen of Imperial introduced LB 893 to provide a statutory method for taxing authorities to refund taxes collected under statutes later declared unconstitutional, without the need for the taxpayer to have filed a protest at the time of paying the taxes. The Nebraska Supreme Court's declaration that LB 701's provision for assessing property taxes to pay for programs designed to increase flows in the Republican River left taxing authorities in the basin that had already collected the tax in limbo. No statutory provision allowed for refund of such taxes for persons who had not filed a tax protest at the time of paying the tax. Passage of this bill would provide that mechanism. Read the bill at: http://www.nebraskalegislature.gov/FloorDocs/Current/PDF/Intro/LB893.pdf.
