39-1647. Assessments; equalization; hearing; notice; publication; lien; interest.
416 words·~2 min read·
/ne/chapter-39/39-1647A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)On completion and acceptance of the improvement in a district where special assessments may be levied, the engineer in charge of the improvement project shall make and file a statement with the county clerk. Such statement shall include a description of the complete cost of the improvements, including interest accruing on the progress warrants.
(2)The board, with the assistance of the advisory committee and special counsel and engineer in charge of the improvement project, shall:
(a)Determine what part of the costs shall be specially assessed to the property in the district; and
(b)Prepare a proposed schedule of assessments against all properties in the district deemed specially benefited by the improvements.
(3)Any land in the district may be specially assessed for the amount it is specially benefited even though the property does not adjoin the road improved.
(4)(a) The board shall fix a time and place for a meeting when it will sit as a board of adjustment and equalization and give notice of such meeting by publication on the same day of each week for two consecutive weeks immediately prior to the meeting in a newspaper of general circulation in the county and by mailing a copy of the notice to each record owner of property proposed to be specially assessed.
(b)At the meeting the board shall equalize and levy the special assessments.
(5)(a) All special assessments provided for in this section shall be a lien on the property from date of levy and shall become due fifty days after date of levy and may be paid within that time without interest. Any special assessment that is not paid on or before its due date shall be charged interest on the amount of such special assessment that remains unpaid. No interest shall accrue prior to the due date for such special assessment. The rate of interest shall be established by the board, but shall not exceed the rate of interest specified in section 45-104.01 , as such rate may from time to time be adjusted by the Legislature.
(b)Such assessments shall become delinquent in equal annual installments over a period of not to exceed twenty years as the board may determine at the time of making the levy. Delinquent installments shall bear interest at the rate specified in section 45-104.01 , as such rate may from time to time be adjusted by the Legislature, until paid and shall be collected in the usual manner for the collection of taxes.