(A) To defray the costs and expenses of street improvements as may be authorized by law, the City Council shall have power and authority to levy and collect special taxes and assessments upon the lots and pieces of ground adjacent to, abutting upon or especially benefiting from the street, avenue, alley or sidewalk in whole or in part opened, widened, curbed, curbed and guttered, graded, paved, repaired, graveled, macadamized, parked, extended, constructed or otherwise improved or repaired. The City Council, sitting as the Board of Equalization, shall review all such improvements in accordance with the procedure provided by law.
(B) All special assessments shall be made by the City Council at a regular or special meeting by resolution, taking into account the benefits derived or injuries sustained in consequence of such improvements and the amount charged against the same. 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 published in or of general circulation in the city at least four weeks before the same shall be held. In lieu of such aforementioned notice, personal service may be had upon the persons owning or occupying the property to be assessed. Such assessments shall be known as special assessments for improvements and, with the cost of notice, shall be levied and collected as a special tax in addition to the taxes for general revenue purposes. Said assessments shall be subject to the same penalties and collected in like manner as other municipal taxes and shall be certified by the City Clerk to the County Clerk forthwith after the date of levy for collection by the County Treasurer unless otherwise specified.
(C) After it has become delinquent, said assessment shall draw interest at the legal interest rate per annum. In the event the property owner is a nonresident of the county in which the property lies, the city shall, before levying any special assessment against that property, send a copy of any notice required by law to be published by means of certified mail, return receipt requested, to the last known address of the nonresident 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.
(Prior Code, § 5-212)
Statutory reference:
Similar provisions, see Neb. Rev. Stat. §§ 17-511, 17-524, 19-2428 through 19-2431 and 45-104.01