(A) Whenever the governing body of a municipality creates a paving district which includes land adjacent to the municipality which is within an agricultural use zone and is used exclusively for agricultural use, the owners of record title of such adjacent land may apply for a deferral from special assessments. For purposes of this section, the terms AGRICULTURAL USE and AGRICULTURAL USE ZONE shall have the meaning specified in Neb. RS 77-1343.
(B) Any owner of record title eligible for the deferral granted by this section shall, to secure such assessment, make application to the governing body of the municipality within 90 days after creation of the paving district.
(1) Any owner of record title who makes application for the deferral provided by this section shall notify the County Register of Deeds of such application in writing prior to approval by the governing body.
(2) The governing body shall approve the application of any owner of record title upon determination that the property: is within an agricultural use zone and is used exclusively for agricultural use; and the owner has met the requirements of this section.
(C) The deferral provided for in this section shall be terminated upon any of the following events:
(1) Notification by the owner of record title to the governing body to remove such deferral;
(2) Sale or transfer to a new owner who does not make a new application within 60 days of the sale or transfer, except as provided in division (C)(3) below;
(3) Transfer by reason of death of a former owner to a new owner who does not make application within 125 days of the transfer;
(4) The land is no longer being used as agricultural land; or
(5) Change of zoning to other than an agricultural zone.
(D) Whenever property which has received a deferral pursuant to this section becomes disqualified for such deferral, the owner of record title of such property shall pay to the municipality an amount equal to:
(1) The total amount of special assessments which would have been assessed against such property, to the extent of special benefits, had such deferral not been granted; and
(2) Interest upon the special assessments not paid each year at the rate of 6% from the dates at which such assessments would have been payable if no deferral had been granted.
(E) In cases where the deferral provided by this section is terminated as a result or a sale or transfer described in divisions (C)(2) or (C)(3) above, the lien for assessments and interest shall attach as of the day preceding such sale or transfer.
(Prior Code, § 8-315)
Statutory reference:
Related provisions, see Neb. RS 19-2428 through 19-2431