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Nebraska Tax Equalization and Review Commission, Amendment 4 (May 1996)

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The Nebraska Tax Equalization and Review Commission Amendment, also known as Amendment 4, was a legislatively-referred constitutional amendment on the May 14, 1996 primary election ballot in Nebraska, where it was approved.

Election results

Amendment 4 (Tax Equalization and Review Commission)
ResultVotesPercentage
Approveda Yes 127,718 42.5%
No110,59436.8%

Official results via: Nebraska Blue Book 2008-09 (p.261)

Text of measure

A vote FOR this proposal will provide for the creation of the Tax Equalization and Review Commission by January 1, 1997, the members of which would be appointed by the Governor as determined by the Legislature, and whose term of office and compensation would also be determined by law. This commission would have jurisdiction over disputes regarding the state's revenue laws as provided by law, would have the power to review and equalize assessments of property for taxation, plus such other duties as the Legislature may provide for. Thus, a vote for this proposal would result in the elimination of the equalization powers now possessed by the Governor, Tax Commissioner, Secretary of State, Auditor of Public Accounts, and State Treasurer.
A vote AGAINST this proposal would result in the Tax Equalization and Review Commission not being created, would continue reference in the constitution to the office of Tax Commissioner with jurisdiction over the administration of the state's revenue laws, and would continue the equalization powers presently possessed by the Governor, Tax Commissioner, Secretary of State, Auditor of Public Accounts, and State Treasurer.
A constitutional amendment to establish and provide powers and duties for the Tax Equalization and Review Commission, to eliminate the equalization powers of the Tax Commissioner, Governor, Secretary of State, State Auditor, and State Treasurer, and to provide for appointment of a Tax Commissioner and provide for powers and duties.[1]

Path to ballot

This amendment was the second of five originally scheduled to be on the 1994 ballot, but was ruled by the State Supreme Court to have not been submitted in a timely manner by the State Legislature.[2]

See also

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References