(A) Whenever the Governing Body of a Municipality creates an improvement district as specified in section 8-111 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, AGRICULTURAL USE means the use of land as described in 77-1359 RS Neb, so that incidental use of the land for nonagricultural or nonhorticultural purposes shall not disqualify the land and AGRICULTURAL USE ZONE means designation of any land predominantly for agricultural or horticultural use by any political subdivision pursuant to sections 19-924 to 19-933; Chapter 14, Article 4; Chapter 15, Article 9; Chapter 16, Article 9; Chapter 17, Article 10 or Chapter 23, Article 1 RS Neb. The primary objective of the agricultural use zoning shall be to preserve and protect agricultural activities and the potential for agricultural, horticultural or open use of land. Uses to be allowed on such lands include primarily agricultural- related or horticultural-related uses, and nonagricultural or nonhorticultural industrial, commercial or residential uses allowed on such lands shall be restricted so that they do not conflict with or detract from this objective.
(B) Any owner of record title eligible for the deferral granted by this section shall, to secure such assessment, make application to the Governing Body of the Municipality within ninety (90) days after creation of an improvement district as specified in section 8-110. Any owner of record title who makes application for the deferral provided by this section shall notify the County Register of Deeds of such 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 such deferral;
(2) Sale or transfer to a new owner who does not make a new application within sixty (60) days of the sale or transfer, except as provided in subdivision 3 of this section.
(3) Transfer by reason of death of a former owner to a new owner who does not make application within one hundred twenty-five (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 such deferral, the owner of record title of such property shall pay to the Municipality an amount equal to:
(1) The total amount of special assessments which would have been assessed against such property, to the extent of special benefits, had such deferral not been granted; and
(2) Interest upon the special assessments not paid each year at the rate of six percent (6%) from the dates at which such 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 subdivision (B) or (C) of this section the lien for assessments and interest shall attach as of the day preceding such sale or transfer. (Ref. 19-2428 through 19-2431 RS Neb.) (Ord. No. 258, 11/1/83)