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
19-006 04/24/19 Constitutionality of LB 512 as Amended - Valuation of Destroyed Property for Taxation 19-006732.41 KB
19-007 05/06/19 Constitutionality of Reducing the Percentage of the Actual Value of Agricultural and Horticultural Land Used in Calculating State Aid Value Under the Tax Equity and Educational Opportunities Support Act 19-007774.91 KB
19-008 05/29/19 LB 373 - County Zoning Provisions for Wind Energy Generation Projects 19-008785.27 KB
19-009 06/04/19 Constitutionality of LB 470 - Defining Dwelling Complexes and Related Amenities Located on U.S. Department of Defense Military Installations as Tangible Personal Property and Exempting Such from Personal Property Taxation. 19-009725.76 KB
19-010 08/01/19 Constitutionality of LB 110 - Adoption of the Medical Cannabis Act 19-0101006.13 KB
19-011 09/05/19 Calculation of the Period Within Which Candidates for Certain Public Offices Must File Statements of Financial Interests 19-011669.07 KB
19-012 09/24/19 Constitutionality of the Appointment of County Election Commissioners and their Chief Deputies 19-012884.51 KB
19-013 11/20/19 Constitutionality of Legislation Reducing the Percentage of Actual Value of Real Property Subject to Taxation by K-12 Public Education Entities. 19-013967.34 KB
19-014 11/21/19 Constitutionality of Legislation Distributing Future Tax Equity and Educational Opportunities Support Act State Aid Funding Adjustments Proportionately Across All School Districts 19-0141009.32 KB
20-001 02/21/20 Whether Legislation Authorizing City Airport Authorities To Provide Minimum Revenue Guarantees To Private Airlines Offering To Furnish New And Additional Services Would Violate Neb. Const. Art. XIII, § 3 20-001376.15 KB