(A) Petition. If a petition is signed by the owners of the record title representing more than 60%of the front footage of property directly abutting upon the streets, alleys, public ways or public grounds proposed to be improved in an improvement district created pursuant to Neb. RS 17-509 and presented and filed with the City Clerk, the City Council shall by ordinance create an improvement district, cause such work to be done or such improvement to be made, contract for such improvement and levy special assessments on the lots and parcels of land abutting on or adjacent to such streets or alleys specially benefitted by such improvement in such district in proportion to such benefits, except as provided in Neb. RS 19-2428 to 19-2431, to pay the cost of such improvement. The City Council may deny the formation of the proposed improvement district when the area has not previously been improved with a water system, sewer system and grading of streets. If the City Council denies a requested improvement district formation, it shall state the grounds for such denial in a written letter to interested parties.
(Neb. RS 17-510)
(B) Objections. Whenever the City Council deems it necessary to make the improvements in Neb. RS 17-509 which are to be funded by a levy of special assessment on the property specially benefitted, such City Council shall by ordinance create an improvement district and, after the passage, approval and publication of such ordinance, shall publish notice of the creation of any such district for six days in a legal newspaper in or of general circulation in the city or village if such legal newspaper is a daily newspaper or for two consecutive weeks if such legal newspaper is a weekly newspaper. If the owners of the record title representing more than 50% of the front footage of the property directly abutting on the street or alley to be improved file with the City Clerk within 20 days after the first publication of such notice written objections to the creation of such district, such improvement shall not be made as provided in such ordinance, but such ordinance shall be repealed. If objections are not filed against the district in the time and manner prescribed in this section, the City Council shall immediately cause such work to be done or such improvement to be made, shall contract for the work or improvement and shall levy special assessments on the lots and parcels of land abutting on or adjacent to such street or alley specially benefitted in such district in proportion to such benefits to pay the cost of such improvement.
(Neb. RS 17-511)
(C) Deferral.
(1) Whenever the City Council of a city creates an improvement district as specified in § 152.23(B) of this code 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 such adjacent land may apply for a deferral from special assessments. For purposes of this division (C), the terms AGRICULTURAL USE and AGRICULTURAL USE ZONE 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 City Council within 90 days after creation of an improvement district as specified in § 152.23(A) of this code. Any owner of record title who makes application for the deferral provided by this division (C) shall notify the county’s Register of Deeds of such 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 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 City Council 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 city 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 of 6% 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)(3)(b) or (C)(3)(c) above, the lien for assessments and interest shall attach as of the day preceding such sale or transfer.
(Prior Code, § 8-313)
(Ord. 405, passed 10-11-1983; Ord. 409, passed 10-11-1983; Ord. 472, passed 9-22-1987; Ord. 624, passed 3-26-1996)
Statutory reference:
Similar provisions, see Neb. RS 19-2428 through 19-2431