Either that, or it would mean three words: Property tax increases.

Mary Ann Borgeson, vice-chairwoman of the Douglas County Board, opposed the bill, saying that ending the inheritance tax amounts to a tax shift.

She said Douglas County would lose $8.5 million per year, money that is now used to care for the poor, veterans' issues and long-term elderly care.

"If the county loses this revenue, Douglas County would have to approve an increase in the property tax," Borgeson said.

"LB 970 in reality is nothing more than a tax shift. Property taxpayers should not be burdened with the shortsightedness of this plan."

Lancaster County officials said they would lose $6 million per year and the county would have to cut 120 jobs.

A quality community, a solid business climate and a low crime rate would all be jeopardized by the elimination of the inheritance tax, they said.

Larry Dix, director of the Nebraska Association of County Officials, said nearly every county would suffer under LB 970.

"The belts have been tightened," he said. "We are to the point where the belt tightening can go no further.