Publications

With the expansion of oil, gas, and mineral exploration, understanding mineral rights and claims is ever more important. A “severed” mineral interest occurs where the owner of the surface of the land is different from the owner of the minerals within the land. In such instances, Nebraska’s Dormant Mineral Statutes seek […]

On June 12, 2013, Iowa Governor Branstad signed into law Senate File 295, a significant tax reform bill. SF295, among other things: establishes a “business property tax credit fund” to incentivize small business growth in Iowa; rolls back the taxable value of certain commercial, industrial, and railroad property in Iowa; […]

Governor Heineman signed the Nebraska Municipal Land Bank Act into law on June 4, 2013. The Land Bank Act authorizes municipalities to establish land banks to acquire tax delinquent properties. A land bank may acquire abandoned, unproductive properties and properties subject to burdensome tax liabilities from both private landowners and […]

Legislative Bill 191 would create a credit against Nebraska income tax for investment in the rehabilitation of a historic building or a building that contributes to a historic district. Baird Holm developed this legislation and lobbied for it pro bono in 2012. We continued working on this effort in 2013, […]

Renewable energy played its most prominent role yet in the Nebraska Legislature in 2013.  This culminated in the Legislature passing Legislative Bill 104, which provides a sales tax refund to a renewable energy project that entails at least $20,000,000 of investment.  This puts Nebraska relatively even with neighboring states that […]