2016 Nebraska Revised Statutes
Chapter 14 - CITIES OF THE METROPOLITAN CLASS
14-537 Special assessments; when payable; rate of interest; collection and enforcement.

14-537. Special assessments; when payable; rate of interest; collection and enforcement.

Special assessments for improving the streets, alleys, sewers, and sidewalks within any improvement district, except where otherwise provided, shall be made in accordance with this section. The total cost of improvements shall be levied at one time upon the property and become delinquent as provided in this section. The city may require that the total amount of such assessment be paid in less than ten years if, in each year of the payment schedule, the maximum amount payable, excluding interest, is five hundred dollars. If the total amount is more than five thousand dollars, then it shall become delinquent as follows: One-tenth of the total amount shall be delinquent in fifty days after such levy; one-tenth in one year; one-tenth in two years; one-tenth in three years; one-tenth in four years; one-tenth in five years; one-tenth in six years; one-tenth in seven years; one-tenth in eight years; and one-tenth in nine years. Each of the installments except the first shall draw interest at a rate not to exceed the rate of interest specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the time of levy until the installment becomes delinquent and, after the installment becomes delinquent, shall draw interest at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, payable in advance, as in other cases of special assessments. Such special assessments shall also be collected and enforced as in other cases of special assessments.

Source

• Laws 1921, c. 116, art. IV, § 25, p. 482;
• C.S.1922, § 3651;
• C.S.1929, § 14-528;
• Laws 1933, c. 136, § 12, p. 523;
• C.S.Supp.,1941, § 14-528;
• R.S.1943, § 14-537;
• Laws 1959, c. 38, § 1, p. 214;
• Laws 1963, c. 48, § 1, p. 224;
• Laws 1980, LB 933, § 4;
• Laws 1981, LB 167, § 5;
• Laws 1991, LB 745, § 5;
• Laws 2015, LB361, § 10.

Annotations

• Statute authorizes creation of improvement districts and assessment of special taxes for improvement of streets and alleys. Wead v. City of Omaha, 124 Neb. 474, 247 N.W. 24 (1933).