(A) Before any political subdivision or special taxing district for public works or public improvements shall be formed and before the village or any political subdivision or special taxing district may impose any special assessment for public works or public improvements, a copy of any notice required to be published by law shall be mailed to the last-known address of all non-resident property owners as shown on the current tax rolls at the time such notice is first published.
(Neb. RS 13-310)
(B) The Village Clerk/Treasurer or any other person upon whom the duty is imposed by law to publish notice required by law in regard to the formation of a special taxing district for public works or public improvements shall mail by certified mail with return receipt requested a copy of the published notice in regard to the formation of any special taxing district within the village to the last-known address as shown on the current tax rolls of each non-resident property owner.
(Neb. RS 13-311)
(C) The Village Clerk/Treasurer or any other person upon whom the duty is imposed by law to publish notice required by law in regard to any special assessment by a special taxing district shall mail by certified mail with return receipt requested a copy of such notice to be published to the last-known address as shown on the current tax rolls of each non-resident property owner.
(Neb. RS 13-312)
(D) The failure of the Village Clerk/Treasurer any other person upon whom the duty is imposed by law to mail a copy of a published notice as provided in this section shall invalidate the assessment against the property involved while permitting all other assessments and procedures to be lawful.
(Neb. RS 13-313)
(E) For the purpose of this section, the following definition shall apply unless the context clearly indicates or requires a different meaning.
NON-RESIDENT PROPERTY OWNER. Any person or corporation whose residence and mailing address as shown on the current tax rolls is outside the boundaries of the county and who is a record owner of property within the boundaries of the village, special assessment district or taxing district involved.
(Neb. RS 13-314)