Sarpy County Farm Bureau v. Learning Cmty. of Douglas & Sarpy CountiesAnnotate this Case
In 2010, the Learning Community of Douglas and Sarpy Counties established a common levy for the general fund budgets of its eleven member school districts. After Sarpy County levied this tax on real property, three taxpayers brought an action in the district court seeking a declaration that the tax was unconstitutional. The Learning Community, each of its member school districts, and the Sarpy County treasurer were named defendants in the action. The district court declared the Learning Community's common levy was unconstitutional as a property tax for state purposes. The Learning Community and two of its member school districts appealed. The Supreme Court reversed, holding (1) Neb. Rev. Stat. 77-34442(2)(b), which provides that a learning community may establish a levy for general fund budgets of its member school districts, serves a predominantly local purpose, not a state purpose; and (2) because all members of the learning community received benefits from taxes levied and the levy was uniform throughout the community, there was no violation of either the Nebraska Constitution's prohibition of commutation or the uniformity clause. Remanded with directions to dismiss.