River 'fix' may not work

Dear Editor,

In the July 2, 2008, issue of the paper, an article quoted state Sen. Mark Christensen as indicating that his office was working on legislation that would be introduced next year to allow certain taxes to be refunded "if the need arises."

It is important to recognize that "if the need arises" would be based upon a determination that the occupation as well as the property taxes authorized by LB701 will have to be determined to be unconstitutional by a court of law. Thus, a refund of the occupation tax charged to owners of irrigated land will only occur if a only lawsuit is brought and successfully challenges that tax.

Also, although I am no lawyer I believe that generally, laws are not allowed to act retroactively and therefore a new law would in all likelihood only allow the refund of unconstitutional taxes assessed after the adoption of the law.

In order to obtain a refund of an unconstitutional tax, the law presently provides that a lawsuit is the only means to obtain a refund of the unconstitutional occupation tax.

Although Sen. Christensen has stated that he will be introducing legislation in an effort to address the "closed class" (special legislation) problem of LB701, Sen. Christensen's proposal does not address the other grounds that have been asserted against the constitutionality of LB701. Those other grounds are likely to be presented to the Nebraska Supreme Court in the appeal of the District Court's decision that LB701 is unconstitutional.

If the Supreme Court agrees with me and other taxpayers that LB701 is unconstitutional on those other grounds, Sen. Christensen's "fix" will not solve those problems.

Moreover, Sen. Christensen was not able to get the original version of LB701 that he proposed adopted by the Legislature.

What he has been successful in getting adopted is a large tax increase for all property owners within the Upper, Middle and Lower Republican Natural Resources Districts. Being successful in getting a large tax increase adopted is not a reflection of an ability of a legislator to get other critically needed legislation adopted.

Moreover the Natural Resources Districts seem to be focused on short term measures instead of long term solutions. Continued overuse of groundwater and falling water tables will only lead to long term disaster for all groundwater users. Compact compliance and sustainable water use rather than multimillion dollar pipelines should be the focus of the Natural Resources District's efforts.

Very truly yours,

Tom Kiplinger,

McCook