In 2007, the Nebraska Unicameral authorized Natural Resources Districts (NRDs) located in the Republican River Basin to impose two new taxes to pay for water management activities associated with Republican River Compact compliance. The taxes were intended to pay for NRD bonds to finance needed Republican River water management activities. One tax was a general property tax levy of up to ten cents, and the second an occupation tax of up to $10/acre, levied only against irrigated land. This article reviews the lawsuits associated with these two NRD water management taxes