Court Opinion

ID: 3545269
Source: CourtListenerOpinion
Date Created: 2016-07-05 22:56:28.315383+00
Date Added: 2024-06-11T13:26:47.485887
License: Public Domain

REQUESTED BY: Dear Senator Cope:
This is in reply to your letter of March 28, 1980, concerning legislation which you have introduced and section18-1214, R.R.S. 1943.
Specifically, you ask if section 18-1214, R.R.S. 1943, allows cities of the First Class to levy a wheel tax.
A `wheel tax' is the popular name given to ordinances by which cities and villages levy a tax such as is provided for in section 18-1214, R.R.S. 1943.
Clearly, section 18-1214, R.R.S. 1943, allows a city of the First Class and all other classes of cities and villages to levy what is popularly known as a `wheel tax'. However, as stated in our letter of March 27, 1980, the tax is `to be used exclusively for . . . constructing or resurfacing dustless-surface street improvements . . . but not formaintenance, nor equipment purchases'. (Emphasis added.)