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2020 Nebraska Revised Statutes
Chapter 31 - Drainage
31-523 Right-of-way; cost; assessment; annulment; reassessment.
Universal Citation: NE Code § 31-523 (2020)
31-523. Right-of-way; cost; assessment; annulment; reassessment.
In the making of any special assessment for any improvement which requires the taking or damage of property, the cost of acquiring the right to take or to damage such property may be estimated and included in the assessment as a part of the cost of making such improvement. In the event that any tax or assessment levied by such trustees is by any court annulled for informality or irregularity, the same may be reassessed and reimposed by the board of trustees upon the same property, or other property, as may be equitable.
Source
- Laws 1891, c. 36, § 14, p. 292;
- R.S.1913, § 1938;
- C.S.1922, § 1879;
- C.S.1929, § 31-617;
- R.S.1943, § 31-523.
Annotations
Reassessment of benefits is provided for when original assessment is invalid. Shanahan v. Johnson, 170 Neb. 399, 102 N.W.2d 858 (1960).
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