Bill Summary, LB 310 (1993)


Legislative Bill 310 (1993) was introduced by Senator Jerome Warner and referred to the Natural Resources Committee for public hearing and disposition.  The original purpose of LB 310 was to clarify that public power districts, public power and irrigation districts, and rural public power districts would not subject to the Nebraska Budget Act.  The need for clarification was due in part to several Attorney General opinions interpreting whether specific governing bodies were subject to the Nebraska Budget Act.  LB 310 was intended to put the matter to rest by changing applicable laws to expressly exclude such entities from compliance with the Budget Act.


LB 310 was advanced from committee, designated a speaker priority bill, and steadily moved through the legislative process without much debate or discussion.  On May 20, 1993, the bill arrived on Final Reading.  It was at that time that Senator Eric Will of Omaha, with the cooperation of Senator Warner, filed an amendment to return the bill to Select File for specific amendment.  The amendment at issue was essentially the contents of another bill, LB 763 (1993), relating to reimbursement of property taxes to taxpayers in certain situations.


LB 763 was introduced by Senator Will and referred to the Revenue Committee for disposition.  The legislation was another cleanup measure for the personal property tax debacle in which previous legislative efforts had been ruled unconstitutional.  As the bill emerged from committee, the intent was to provide a procedure for school districts and other political subdivisions to levy a (real) property tax for purposes of reimbursing personal property taxes to taxpayers as required by a final order of a court or the State Board of Equalization from which no appeal was taken.  Such payments were already exempt from school districts’ spending lid, but the levy authority was less clear at the time.  The taxes collected were to be deposited into a property tax reimbursement fund.  This revenue authority was to extend from fiscal years 1993-94 through 1999-2000.


The Will-Warner motion to return LB 310 was successful as was the adoption of the amendment itself.  LB 310 was re-advanced to Final Reading where it was passed on June 7, 1993 by a 43-1 vote.