(A) The Board of Trustees may construct and repair sidewalks, or cause the construction and repair of sidewalks in such manner the Board of Trustees deems necessary and assess the expense thereof on the property in front of which such construction and repairs are made, after having given notice:
(1) By publication in one issue of a legal newspaper of general circulation in the village; and
(2) By either causing a written notice to be served upon the occupant in possession of the property involved or to be posted upon such premises ten days prior to the commencement of such repair or construction.
(B) The notice shall:
(1) Notify the owner of the property of the passage of the resolution;
(2) Contain the official estimate of the cost of the repair;
(3) Notify the owner that he or she may, within ten days after the date of publication of the notice, notify the village that he or she will repair the sidewalk within 30 days after such date of publication;
(4) Notify the owner that if he or she fails to so notify the village or, having so notified the village, fails to repair the sidewalk within the 30 days, the village will cause the sidewalk to be repaired and the cost thereof will be levied and assessed as a special tax against the premise;
(C) If the property owner is a non-resident of the county in which the property lies, the village shall, before levying any special assessment against that property, send a copy of any notice, which is required by law to be published, by means of certified mail, return receipt requested, to the last known address of the non-resident property owner. The last known address shall be that address listed on the current tax rolls at the time such required notice was first published.
(D) All sidewalks shall be repaired in conformity with such plans and specifications as may be approved by the Utilities Superintendent.
(E) Assessments made under this section shall be made and assessed in the manner provided in Neb. RS 17-524. No special assessment in excess of the estimate contained in the notice shall be assessed against the property.
Statutory reference:
Authorizing provisions, Neb. RS 17-522 through 17-524