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(A) (1) All liquidated and unliquidated claims and accounts payable against the city shall:
(a) Be presented in writing;
(b) State the name and address of the claimant and the amount of the claim; and
(c) Fully and accurately identify the items or services for which payment is claimed or the time, place, nature, and circumstances giving rise to the claim.
(2) As a condition precedent to maintaining an action for a claim, other than a tort claim as defined in Neb. RS 13-903, the claimant shall file such claim within 90 days of the accrual of the claim in the office of the City Clerk.
(3) The City Clerk shall notify the claimant or his or her agent or attorney by letter mailed to the claimant’s address within five days if the claim is disallowed by the City Council.
(4) No costs shall be recovered against the city in any action brought against it for any claim or for any claim allowed in part which has not been presented to the City Council to be audited, unless the recovery is for a greater sum than the amount allowed with the interest due.
(Neb. RS 17-714)
(B) Upon the allowance of claims by the City Council, the order for their payment shall specify the particular fund or appropriation out of which they are payable as specified in the adopted budget statement; and no order or warrant shall be drawn in excess of 85% of the current levy for the purpose for which it is drawn, unless there is sufficient money in the treasury at the credit of the proper fund for its payment; provided that if there exists at the time such warrant is drawn, obligated funds from the federal government or the state, or both from the federal government and the state, for the general purpose or purposes of such warrant, then such warrant may be drawn in excess of 85% of the current levy for the purpose for which it is drawn to the additional extent of 100% of such obligated federal or state funds. No claim shall be audited or allowed unless an order or warrant for the payment thereof may legally be drawn.
(Neb. RS 17-715)
(A) The city shall have authority to collect the special assessments which it levies and to perform all other necessary functions related thereto including foreclosure.
(B) The City Council of any city collecting its own special assessments shall direct that notice that special assessments are due shall be mailed or otherwise delivered to the last known address of the person against whom those special assessments are assessed or to the lending institution or other party responsible for paying those special assessments. Failure to receive the notice shall not relieve the taxpayer from any liability to pay the special assessments and any interest or penalties accrued thereon.
(C) A city collecting its own 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)
Statutory reference:
Refunding erroneously paid special assessments, see Neb. RS 17-703
All money received on special assessments shall be held by the City Treasurer as a special fund to be applied to the payment of the improvement for which the assessment was made, and this money shall be used for no other purpose whatever, unless to reimburse the city for money expended for any such improvement.
(Neb. RS 17-710)
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