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
19-014 11/21/2019 Constitutionality of Legislation Distributing Future Tax Equity and Educational Opportunities Support Act State Aid Funding Adjustments Proportionately Across All School Districts PDF icon 19-014
19-013 11/20/2019 Constitutionality of Legislation Reducing the Percentage of Actual Value of Real Property Subject to Taxation by K-12 Public Education Entities. PDF icon 19-013
19-012 9/24/2019 Constitutionality of the Appointment of County Election Commissioners and their Chief Deputies PDF icon 19-012
19-011 9/5/2019 Calculation of the Period Within Which Candidates for Certain Public Offices Must File Statements of Financial Interests PDF icon 19-011
19-010 8/1/2019 Constitutionality of LB 110 - Adoption of the Medical Cannabis Act PDF icon 19-010
19-009 6/4/2019 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. PDF icon 19-009
19-008 5/29/2019 LB 373 - County Zoning Provisions for Wind Energy Generation Projects PDF icon 19-008
19-007 5/6/2019 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 PDF icon 19-007
19-006 4/24/2019 Constitutionality of LB 512 as Amended - Valuation of Destroyed Property for Taxation PDF icon 19-006
19-005 4/18/2019 Constitutionality of LB 183 as amended - Taxation of Agricultural and Horticultural Land at Fifty Percent of Actual Value for School District Bond Purposes. PDF icon 19-005