Nebraska Supreme Court June 24, 1980, 42751 (State Ex Rel. Douglas v. Herrington)

White, J.

This is an appeal from a declaratory judgment action by the State on the relation of the Attorney General against the Tax Commissioner to obtain a determination of the constitutionality of Neb. Rev. Stat. §§ 77-1349 to 1354 (Cum. Supp. 1978), passed in 1977, as part of 1977 Neb. Laws, L.B. 131.