Opinion ID: 2016681
Heading Depth: 1
Heading Rank: 1

Heading: defective construction

Text: As a preamble for its discussion about 1991 Neb.Laws, L.B. 829, the majority mentions generally accepted rules for construction of the Nebraska Constitution: A state constitution is the supreme written will of the people of a state [and], as amended, must be read as a whole.... A constitutional amendment becomes an integral part of the instrument and must be construed and harmonized, if possible, with all other provisions so as to give effect to every section and clause as well as to the whole instrument.... If inconsistent, a constitutional amendment prevails over a provision in the original instrument; but a court will find distinct constitutional provisions repugnant to each other only when they relate to the same subject, are adopted for the same purpose, and are incapable of enforcement without substantial conflict. However, in the majority's usage, the Nebraska Constitution, the supreme written will of the people, becomes a vehicle for judicial expression of tax policy. An amended constitution, required to be read as a whole or single document with harmonized parts, becomes a black hole that results from this court's tax decisions which have caused the collapse of constitutional power expressly conferred on the Legislature to classify and exempt tangible personal property for tax purposes. Regarding the principle that a constitutional amendment prevails over a provision in the original constitution, that rule of construction, after the majority's lip service, sails into a constitutional sunset and apparently falls off the edge of the Earth, for preeminence of a constitutional amendment is never seen or heard again in the majority's opinion.