Nebraska Amendment 7, Rules Governing Board of Equalization Assessments and Taxes Measure (1978)

Nebraska Amendment 7
Election date November 7, 1978
Topic Administrative powers and rulemaking and Property taxes
Status Approved
Type Legislatively referred constitutional amendment	Origin State legislature

Nebraska Amendment 7 was on the ballot as a legislatively referred constitutional amendment in Nebraska on November 7, 1978. It was approved.

A "yes" vote supported amending the state constitution to require the Board of Equalization to provide state-set separate tax levies and annual equalization for multi-county subdivisions.

A "no" vote opposed amending the state constitution to require the Board of Equalization to provide state-set separate tax levies and annual equalization for multi-county subdivisions.

Election results

Nebraska Amendment 7
Result		Votes	Percentage
Yes		210,109	56.20%
No		163,718	43.80%

Results are officially certified.

Source

Text of measure

Ballot title

The ballot title for Amendment 7 was as follows:

“

Constitutional amendment to provide that the State Board of Equalization and Assessment fix separate and distinct tax levies and equalize assessments of property among counties as prescribed. [ ] For [ ] Against

”

Ballot summary

The ballot summary for this measure was:

“

A vote FOR this proposal will provide that when a political subdivision lies in two or more counties, one or more of which have not completed a general reappraisal of all lands and improvements within two years of one another, the State Board of Equalization and Assessment shall, until January 1, 1981, fix separate tax levies for such subdivisions so that the county most recently completing a general reappraisal will provide the same percentage of the subdivision’s budget as it provided prior to such reappraisal; for tax years after the above date the Board shall not fix such separate levies but shall annually review and equalize assessments of property among counties. A vote AGAINST this proposal will deny to the State Board of Equalization and Assessment the power to fix separate tax levies for political subdivisions lying in two or more counties as outlined above to equalize the tax burden between or among them, and will result in not adding the provision directing the State Board to annually review and equalize assessments of property among counti

”

Full Text

The full text of this measure is available here.

Path to the ballot

See also: Amending the Nebraska Constitution

A 60% supermajority vote is required during one legislative session for the Nebraska State Legislature to place a constitutional amendment on the ballot. That amounts to a minimum of 30 votes in the unicameral legislature, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot. A simple majority vote is required for voter approval. However, the number of affirmative votes cast for the measure must be greater than 35% of the total votes cast in the election. This also applies to citizen initiatives.

External links

• List of Nebraska ballot measures, 1882-2012