§ 28-31 CREATION OF A SIDEWALK DISTRICT; ASSESSMENT OF COSTS.
   (A)   Whenever a resolution of the city council has been adopted pursuant to section 28-29(A) by at least a three-fourths vote of all the members of the city council and such work has not been completed in compliance with such resolution, the city council may by ordinance create a sidewalk district consisting of the affected land, lot or parcels; provided, nothing in this section is intended to prevent the city council from creating a sidewalk district pursuant to Neb. RS § 19-2417, as amended. Nothing herein shall be construed to prevent the city council from adopting a new resolution ordering such work and providing for the introduction of such an ordinance at any time whenever the resolution of ordering the work may have not received sufficient votes to permit the creation of a sidewalk district; provided, however, that such resolution shall fail unless it is adopted by a three-fourths vote of all council members.
   (B)   The ordinance shall specify the land, lots or parcels to be made a part of the sidewalk district; the work to be performed; and that the cost of the work is to be assessed against the benefitted land, lots or parcels abutting on or adjacent to the work and improvements. The ordinance shall also authorize the award of a contract for performance of work specified.
   (C)   Whenever the city council has created a sidewalk district the cost of all work and improvements authorized by such ordinance shall be assessed against the benefitted land, lots or parcels in the manner required by state law.
   (D)   In lieu of subsections (A) through (C) of this section, if any construction, repairs, replacements, or other improvements to or of a sidewalk are not completed pursuant to a city council resolution under section 28-29 of this article, the city may complete such work itself or contract for the completion of such work and improvements. The mayor and city council may assess the costs on such land, lots or parcels abutting on or adjacent to such improvements or construction in an amount not greater than the costs and expenses, including administrative costs and expenses, of the improvements or construction. The assessment shall be a lien on the real property from the date of the levy, and shall be due and payable to the city treasurer 30 days after such levy, and shall be collected as other real estate taxes and assessments are collected. Any assessments which are not paid, payable to the city treasurer, 30 days after such levy shall bear interest at the rate of nine percent annually.
(Ord. 2778, § 1, passed 9-27-1993; Ord. 3008, §§ 1, 2, passed 1-25-1999)