(A) Whenever the Governing Body of a municipality creates an improvement district as specified in § 93.010 which includes land adjacent to the municipality 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 section, the terms
AGRICULTURAL USE and AGRICULTURAL USE ZONE shall have the meaning specified in Neb. RS 77-1343, Reissue Revised Statutes of Nebraska, 1943.
(B) Any owner of record title eligible for the deferral granted by this section shall, to secure the assessment, make application to the Governing Body of the municipality within 90 days after creation of an improvement district as specified in § 93.011. 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 Governing Body. The Governing Body shall approve the application of any owner of record title upon determination that the property:
(1) Is within an agricultural use zone and is used exclusively for agricultural use; and
(2) 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 Governing Body 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) of this section.
(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 municipality 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 division (C)(2) or (3) of this section the lien for assessments and interest shall attach as of the day preceding the sale or transfer.
(1990 Code, § 8-317)
Statutory reference:
Related state law provisions, see Neb. RS 19-2428 through 19-2431