Summit Carbon Sols., LLC, v. Kasischke, __N.W.3d __ (Iowa 2024) The Iowa Supreme Court issued an important decision on November 22, 2024, upholding carbon pipelines’ statutory authority to survey private property. At issue was whether those surveys constitute a taking. Summit Carbon Solutions is one of three companies currently developing […]
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Adjustments to Nebraska Public Meeting Notice Requirements Beginning in 2025
Beginning January 1, 2025, Nebraska law will impose new notice requirements for meetings of a public body. Legislative Bill 287 (“LB 287”) amends the Nebraska Open Meetings Act, Nebraska Revised Statutes sections 84‑1407–1414 (the “Act”)[1], in several significant ways. LB 287 amends section 84-1411 to include a new option for proper […]
Nebraska Law Clarifies How Commercial Electric Vehicle Charging Stations Must Source Their Electricity
Recent demand and tax incentives in the electric vehicle industry have driven commercial interest in building charging stations nationwide.[1] Such a station charges electric vehicles and plug-in hybrid vehicles for a fee. This has prompted legal questions about state regulation of the electricity for those charging stations. The Nebraska Legislature […]
Nebraska Department of Revenue’s Directive 24-3 Clarifies Taxation Updates for Renewable Energy Developers
Section 77-201 of the Nebraska Revised Statutes directs county assessors to assess all real property in Nebraska at its actual value for taxation purposes. Section 77-1359 carved an exception into that language, directing county assessors to assess agricultural land at seventy-five percent of its market value. This drove down the […]
Nebraska Supreme Court: Takings Clause is a Plausible Avenue for Property Owners Regarding Tax Sales
Nieveen v. TAX 106, 317 Neb. 425 (2024) and Cont’l Res. v. Fair, 317 Neb. 391 (2024) Under Nebraska’s tax sale statutes, a county takes an automatic lien on property within its jurisdiction for property taxes. If a taxpayer is delinquent in paying property taxes, the county can sell the lien through a […]