Federal District Court–District of Nebraska – Robert Keith and L. Paige Hall

Plaintiff corporation brought suit against Perkins County, Nebraska and several of its political subdivisions and officers challenging the constitutionality of Nebraska’s taxation scheme and tax refund procedures under the Takings Clause and Due Process Clauses of the United States and Nebraska Constitutions. The Court held Plaintiff failed to state a takings or due process claim under federal and Nebraska law and granted Defendants’ Motion to Dismiss.