(A)   Improvement of streets on corporate limits. The governing body shall have the power to improve any street or part thereof which divides the municipal corporate area and the area adjoining the municipality. When creating an improvement district including land adjacent to the municipality, the governing body shall have the power to assess to the extent of special benefits, the costs of such improvements upon the properties found especially benefited thereby.
(Prior Code, § 8-315)
   (B)   Petition for improvements.
      (1)   Whenever a petition signed by the owners of record title representing more than 60% of the front footage of the property directly abutting upon the street, streets, alley, alleys, public way or the public grounds proposed to be improved, shall be presented and filed with the Municipal Clerk, petitioning therefor, the governing body shall by ordinance create a paving, graveling or other improvement district or districts and shall cause such work to be done or such improvement to be made and shall contract therefor and shall levy assessments on the lots and parcels of land abutting on or adjacent to such street, streets, alley or alleys especially benefited thereby in such district in proportion to such benefits, to pay the cost of such improvement.
      (2)   The governing body shall have the discretion to deny the formation of the proposed district when the area has not previously been improved with a water system, sewer system and grading of streets. If the governing body should deny a requested improvement district formation, it shall state the grounds for such denial in a written letter to interested parties.
(Prior Code, § 8-316)
   (C)   Deferral from special assessments.
      (1)   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 division (C), the terms AGRICULTURAL or HORTICULTURAL LAND shall have the meaning specified in Neb. RS 77-1343.
      (2)   Any owner of record title eligible for the deferral granted by this division (C) shall to secure such assessment, make application to the governing body of the municipality within 90 days after creation of the paving district. Any owner of record title who makes application for the deferral provided by this section shall notify the county’s Register of Deeds of such application in writing prior to approval by the governing body. The governing body shall approve the application of any owner of record title upon determination that:
         (a)   The property is within an agricultural use zone and is used exclusively for agricultural use; and
         (b)   The owner has met the requirements of this division (C).
      (3)   The deferral provided for in this division (C) shall be terminated upon any of the following events:
         (a)   Notification by the owner of record title to the governing body to remove such deferral;
         (b)   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)(c) below;
         (c)   Transfer by reason of death of a former owner to a new owner who does not make application within 125 days of the transfer;
         (d)   The land is no longer being used as agricultural land; or
         (e)   Change of zoning to other than an agricultural zone.
      (4)   Whenever property which has received a deferral pursuant to this division (C) becomes disqualified for such deferral, the owner of record title of such property shall pay to the municipality an amount equal to:
         (a)   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
         (b)   Interest upon the special assessments not paid each year at the rate allowable by law from the dates at which such assessments would have been payable if no deferral had been granted.
      (5)   In cases where the deferral provided by this division (C) is terminated as a result of 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, § 8-317)
Statutory reference:
   Related provisions, see Neb. RS 17-510, 19-2427