Mike Hilgers

Nebraska Attorney General

Attorney General Opinions

Opinions of the Attorney General are prepared in response to a specific legal question from a state agency or state official in instances where that agency or official has need of a legal opinion in the performance of their duties.  The Attorney General may provide an opinion to state legislators on a question relating to proposed or pending legislation, or when the opinion request “pertains directly to the performance of some function or duty by the Legislature itself.”  (Op. Att’y Gen. No. 157 (December 20, 1985) at 1.)  The Attorney General may also provide opinions to county attorneys when the question posed relates to “all criminal matters and in matters relating to the public revenue.”  Neb. Rev. Stat. § 84-205(3) (2014).  Attorney General Opinions issued after 1989 are available below.

The Attorney General is not authorized to give opinions to local governmental officials or private citizens.

Number Date Title PDF
91045 05/22/91 LB 840 - Constitutionality of Including Various Local Government Revenues Within the Term "Local Sources of Revenue" Under the Local Option Municipal Economic Development Act 910452.05 MB
91046 05/22/91 LB 829 - Constitutionality of Amendment Exempting From Property Taxation Certain Personal Property of Transportation Common Carriers 910463.03 MB
91044 05/21/91 AM 1444 to LB 795; Constitutionality of Proposed Statutory Provisions Which Would Allow a City to Use Lottery Proceeds for Acquisition, Purchase, and Maintenance of a Professional Baseball Organization 910441.68 MB
91043 05/21/91 Constitutionality of Two-Part Amendment to LB 850, the State Claims Bill, Which Amendment Would Bypass the State Claims Board and State Courts and Appropriate $30,000,000 for Payment to Commonwealth Depositors and Amend the State Tort Claims Act to Authorize Such Bypass 91043878.3 KB
91042 05/21/91 Constitutionality of Two-Part Amendment to LB 850, the State Claims Bill, Which Amendment Would Bypass the State Claims Board and State Courts and Appropriate $30,000,000 for Payment to Commonwealth Depositors and Amend the State Tort Claims Act to Authorize Such Bypass 910421.48 MB
91041 05/17/91 Whether a "Surcharge" Imposed on Depreciation Claimed as a Deduction for Income Tax Purposes Violates the Prohibition in Neb. Const. Art. VIII, Section 1A Against the State "Levying a Property Tax for State Purposes" 910413.82 MB
91039 05/16/91 Disclosure Under Public Records Statutes of Documents Maintained by the Nebraska Office of Risk Management 910395.08 MB
91040 05/16/91 Amendments to LB 579; State Election Board 910401.06 MB
91038 05/14/91 Amendment 1279 to LB 577; The Permit Process for Engaging in Sampling With Respect to Smokeless Tobacco Products 910381.69 MB
91037 05/08/91 Constitutionality of Postsecondary Education Award Program Act 910373.01 MB