Nebraska Supreme Court September 8, 1995, S-93-1100 (Omaha Public Power District v. Nebraska Department of Revenue)

Caporale, J.,

concurring.

While I agree with the majority’s judgment, and agree as well that State, ex rel. Spillman, v. Interstate Power Co., 118 *531Neb. 756, 226 N.W. 427 (1929), does not apply, I respectfully disagree with the remainder of the majority’s analysis; thus, I write separately.

The adjudication of this case rests on a far simpler rationale than that employed by the majority.