(A) The municipality's Governing Body may, by ordinance, create a special improvement district for the purpose of replacing, reconstructing, or repairing an existing street, alley, water line, sewer line, or any other such improvement.
(B) Except as provided in Neb. RS 19-2428 to 19-2431, the Governing Body shall have power to assess, to the extent of the benefits, the costs of the improvements upon the properties found especially benefited thereby, whether or not the properties were previously assessed for the same general purpose. In creating the special improvement district, the Governing Body shall follow procedures applicable to the creation and assessment of the same type of improvement district as otherwise provided by law.
(1990 Code, § 8-111)
Statutory reference:
Related state law provisions, see Neb. RS 17-1751