(A) The city shall collect the special assessments which it levies and perform all other necessary functions related thereto including foreclosure. Notice that special assessments are due shall be mailed or otherwise delivered to the last-known address of the person against whom the special assessments are assessed or to the lending institution or other party responsible for paying the special assessments. Failure to receive the notice shall not relieve the taxpayer from any liability to pay the special assessments and any interest or penalties accrued thereon.
(B) The city shall:
(1) File notice of the assessments and the amount of assessment being levied for each lot or tract of land to the Register of Deeds; and
(2) File a release of assessment upon final payment of each assessment with the Register of Deeds.
(Prior Code, § 1-821)
Statutory reference:
Related provisions, see Neb. RS 18-1216