15-725. Public improvements; special tax assessments.

476 words·~2 min read·/ne/chapter-15/15-725

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Special tax assessments to pay the cost of public improvements in a city of the primary class, except special assessments for sidewalk purposes or as otherwise provided by law, shall be made in the following manner:

(1)Assessment shall be made on the improvement district by resolution of the city council at any meeting, stating the cost of the improvement and benefit accruing to the property in the district to be taxed shall be recorded in the minutes. The city council shall submit a proposed distribution of the tax on each separate property to be taxed to the board of equalization as provided in the resolution, and

(2)notice of the board of equalization meeting shall be published, in a legal newspaper in or of general circulation in the city, ten days before the meeting, and the notice shall include that the city council will sit as a board of equalization at the time fixed in such notice, not less than five days after such assessment, and the proper distribution of such special tax shall be open to examination of all persons interested. Property shall not be specially taxed for more than the total cost of the improvement nor more than the special benefit accruing thereto by the improvement. If the aggregate tax be less than the cost of improvement, the excess shall be paid from the general fund. Special taxes may be assessed as the improvement progresses and as soon as completed in front of or along property taxed, or when the whole is complete, as the city council shall determine. Special assessments for local benefits shall be a lien on all property so specially benefited superior and prior to all other liens save general taxes or other special assessments and equal therewith. If any special assessment be declared void, or doubt of its validity exist, the mayor and city council, to pay the cost of improvement, may make a reassessment thereof on the property within the district, and any sums paid on the original special assessment shall be credited to the property on which it was paid and any excess refunded to the owner paying it, with lawful interest. Taxes reassessed and not paid shall be enforced and collected as other special taxes. No special tax or assessment which the mayor and city council acquire jurisdiction to make shall be void for any irregularity, defect, error, or informality in procedure, in levy or equalization thereof.

Reassessment of benefits is provided for when original assessment is invalid. Shanahan v. Johnson, 170 Neb. 399, 102 N.W.2d 858 (1960).

Blanket notice of sitting of council as board of equalization is sufficient. Price v. City of Lincoln, 103 Neb. 366, 171 N.W. 921 (1919).

When lots are subdivided, assessment for paving is made on equitable basis. Lansing v. City of Lincoln, 32 Neb. 457, 49 N.W. 650 (1891).