(A) The municipality shall have the authority to collect the special assessments which it levies and perform all other necessary functions related thereto including foreclosure.
(B) If the municipality elects to collect its special assessments, notice that special assessments are due shall be mailed or otherwise delivered to the last known address of the person against whom such special assessments are assessed or to the lending institution or other party responsible for paying such special assessments. Failure to receive such notice shall not relieve the taxpayer from any liability to pay such special assessments and any interest or penalties accrued thereon.
(C) A municipality that elects to collect its special assessments shall:
(1) File notice of the assessments and the amount of assessment being levied for each lot or tract of land to the Register of Deeds; and
(2) File a release of assessment upon final payment of each assessment with the Register of Deeds.
(Neb. RS 18-1216)