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(A) The city shall have authority to collect the special assessments which it levies and to perform all other necessary functions related thereto including foreclosure.
(B) The City Council of any city collecting its own special assessments shall direct that notice that special assessments are due shall be mailed or otherwise delivered to the last known address of the person against whom those special assessments are assessed or to the lending institution or other party responsible for paying those 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.
(C) A city collecting its own assessments 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.
(Neb. RS 18-1216)
Refunding erroneously paid special assessments, see Neb. RS 17-703