Statute 25 21 160

25-21,160. Sections, how construed.Sections 25-21,149 to 25-21,164 are declared to be remedial; their purpose is to settle and to afford relief from uncertainty and insecurity with respect to rights, status, and other legal relations; and are to be liberally construed and administered.Source Laws 1929, c. 75, § 12, p. 259; C.S.1929, § 20-21,151; R.S.1943, § 25-21,160. Annotations The Attorney General may bring an action for a declaratory judgment challenging the constitutionality of a statute which the Tax Commissioner proposes to implement and enforce. State ex rel. Meyer v. Peters, 188 Neb. 817, 199 N.W.2d 738 (1972). Requirements for declaratory relief met. Slosburg v. City of Omaha, 183 Neb. 839, 165 N.W.2d 90 (1969). Act is to be liberally construed and administered. Berigan Bros. v. Growers Cattle Credit Corp., 182 Neb. 656, 156 N.W.2d 794 (1968). Act has application both substantively and adjectively. Hawkeye Casualty Co. v. Stoker, 154 Neb. 466, 48 N.W.2d 623 (1951).