Statute 77 27 135 01

77-27,135.01. Court ruling of unconstitutionality; effect.Any decision by a court of competent jurisdiction that a tax exemption or reduction or other special preference provided to an activity by the Nebraska Revenue Act of 1967 is unconstitutional for any reason shall result in the prospective or retroactive taxation of such activity and not the nontaxation of other activity.Source Laws 1994, LB 938, § 2.