# Dwyer v. Omaha-Douglas Public Building Commission

> Nebraska Supreme Court · February 25, 1972 · 188 Neb. 30

URL: https://www.frixlaw.com/law-library/cases/8040030

## Case

- **Full name:** Suzanne N. Dwyer, and v. Omaha-Douglas Public Building Commission, and Daniel C. Lynch, individually intervener-appellee
- **Court:** Nebraska Supreme Court
- **Decided:** February 25, 1972
- **Citations:** 188 Neb. 30; 195 N.W.2d 236; 1972 Neb. LEXIS 741
- **Precedential status:** Published
- **Opinion:** Dissent by Boslaugh
- **Judges:** Boslaugh, Clinton, McCown, Newton, Smith, Spencer, White
- **Cited by:** 30 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/8040030

## Opinion text

Boslaugh, J.,
dissenting.
The purpose of the act in question is to provide a means whereby buildings, structures, and facilities may be acquired and constructed for joint use by metropolitan cities and the counties in which they are located. § 23-2601, R. S'. Supp., 1971. To help finance the plan, the building commission established pursuant to the statute is empowered to levy up to one-half mill upon all the property in the county. § 23-2604, R. S. Supp., 1971.
This tax appears to be the only source of funds provided by the county to defray its share of the expense of the project. In effect, it is a county tax to pay for a county courthouse. The district court correctly held this levy subject to the limitation contained in Article VIII, section 5, of the Constitution of Nebraska.
'If the constitutional limitation upon taxes for county purposes has become burdensome and unwise, as suggested recently by the Nebraska Constitutional Revision Commission, the remedy lies in a repeal of the limitation.
Newton, J., joins in this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8040030. Public record. Not legal advice.