(A) Whenever the City Council of a city creates an improvement district as specified in § 94.09 which includes land adjacent to the city which is within an agricultural use zone and is used exclusively for agricultural use, the owners of record title of the 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 77-1,343.
(B) Any owner of record title eligible for the deferral granted by this section shall, to secure the assessment, make application to the City Council of the city within 90 days after creation of an improvement district as specified in § 94.08. Any owner of record title who makes application for the deferral provided by this section shall notify the County Register of Deeds of the application in writing prior to approval by the City Council. The City Council 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 City Council to remove the 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 the deferral, the owner of record title of the property shall pay to the city an amount equal to:
(1) The total amount of special assessments which would have been assessed against the property, to the extent of special benefits, had the 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 the 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 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 the sale or transfer.
(Neb. RS 19-2,428 through 19-2,431) (1973 Code, § 8-314) (Ord. 588, passed 10-8-1987)