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
19-011 09/05/19 Calculation of the Period Within Which Candidates for Certain Public Offices Must File Statements of Financial Interests 19-011669.07 KB
19-010 08/01/19 Constitutionality of LB 110 - Adoption of the Medical Cannabis Act 19-0101006.13 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
19-008 05/29/19 LB 373 - County Zoning Provisions for Wind Energy Generation Projects 19-008785.27 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
19-006 04/24/19 Constitutionality of LB 512 as Amended - Valuation of Destroyed Property for Taxation 19-006732.41 KB
19-005 04/18/19 Constitutionality of LB 183 as amended - Taxation of Agricultural and Horticultural Land at Fifty Percent of Actual Value for School District Bond Purposes. 19-005601.11 KB
19-004 04/17/19 Constitutionality of LB 644-the Nebraska Workforce Diploma Act 19-004965.58 KB
19-003 02/22/19 LB 420 - Constitutionality of "Circuit Breaker" Providing Refundable Income Tax Credit 19-0039.3 MB
19-002 02/07/19 Application of Neb. Rev. Stat. § 20-504(3)(b) (Cum. Supp. 2018) to the TraCS database system administered by the Nebraska State Patrol 19-002608.18 KB