(A) (1) The Board of Trustees may construct and repair sidewalks or cause the construction and repair of sidewalks in such manner as the Board of Trustees deems necessary and assess the expense of such construction or repairs on the property in front of which such construction or repairs are made, after having given notice:
(a) By publication in one issue of a legal newspaper in or of general circulation in the village; and
(b) 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 construction or repair.
(2) The powers conferred under this section are in addition to those provided in Neb. RS 17-509 through 17-521 and may be exercised without creating an improvement district.
(3) If the owner of any property abutting any street or avenue or part thereof fails to construct or repair any sidewalk in front of the owner’s property within the time and in the manner as directed and requested by the Board of Trustees, after having received due notice to do so, the Board of Trustees may cause the sidewalk to be constructed or repaired and may assess the cost of such construction or repairs against the property.
(Neb. RS 17-522)
(B) All sidewalks shall be constructed and repaired in conformity with such plans and specifications as may be approved by the Board of Trustees.
(C) Assessments made under the provisions of this section shall be made and assessed in the following manner.
(1) Such assessment shall be made by the Board of Trustees at a special meeting, by a resolution, taking into account the benefits derived or injuries sustained in consequence of such improvements, and the amount charged against the same, which, with the vote, shall be recorded in the minutes. Notice of the time of holding such meeting and the purpose for which it is to be held shall be published in a legal newspaper in or of general circulation in the village at least four weeks before the same shall be held or, in lieu thereof, personal service may be made upon persons owning or occupying property to be assessed.
(2) All such assessments shall be known as special assessments for improvements and shall be levied and collected as a separate tax, in addition to the taxes for general revenue purposes, and shall be placed on the tax roll for collection, subject to the same penalties and collected in like manner as other village taxes.
(Neb. RS 17-524)
Statutory reference:
Authority to improve through sidewalk district, see Neb. RS 19-2417 through 19-2419