Section 77-5402 - Legislative findings and declarationThe Legislature finds and declares that:
(1) Population and economic growth in Nebraska has for many years been greater in counties with relatively large populations and economies than in most of Nebraska's less populated counties; and(2) It is the policy of the state to make revisions in Nebraska's tax structure to encourage employment and business investment that will significantly and positively impact the economies of the state's small-sized and mid-sized counties.Neb. Rev. Stat. §§ 77-5402