reglab/housing_qa huggingface dataset:
NE Code § 31-411 (2021)
2021 Nebraska Revised Statutes|Chapter 31 - Drainage|31-411 - Directors; duties; plans; apportionment of benefits; area method of allocation, authorized.

31-411.  Directors; duties; plans; apportionment of benefits; area method of allocation, authorized.The board of directors having adopted the plans of public works and apportionment of benefits method of financing, shall apportion the benefits thereof accruing to the several tracts of land within the district which will be benefited thereby, on a system of units. The land least benefited shall be apportioned one unit of assessment, and each tract receiving a greater benefit shall be apportioned a greater number of units or fraction thereof, according to the benefits received. Nothing contained herein shall prevent the district from establishing separate areas within the district so as to permit future allocation of costs for particular portions of the work to specific areas. This area method of allocation shall not be used in any district which has heretofore made a final apportionment of units of benefits and shall not thereafter be changed except by compliance with the procedure prescribed in sections 31-411 to 31-412.Source   Laws 1907, c. 153, § 11, p. 479;   R.S.1913, § 1876;   C.S.1922, § 1823;   C.S.1929, § 31-511;   R.S.1943, § 31-411;   Laws 1961, c. 139, § 1, p. 403;   Laws 1969, c. 245, § 2, p. 897;   Laws 1972, LB 1053, § 5.  Annotations  Adoption of detailed plans is a jurisdictional requirement. Prucka v. Eastern Sarpy Drainage Dist., 157 Neb. 284, 59 N.W.2d 761 (1953). Assessing of one-half units not out of line proportionately with assessment of benefits for tract involved is not a jurisdictional defect. Chicago & N. W. Ry. Co. v. Payne Creek Drainage Dist., 148 Neb. 139, 26 N.W.2d 607 (1947). Compliance with requirement of first making detailed plans of the work to be done is a condition precedent to the apportionment of benefits to lands within a drainage district. Haecke v. Eastern Sarpy County Drainage Dist., 141 Neb. 628, 4 N.W.2d 744 (1942). Special taxes should not be levied in excess of benefits conferred. Scottsbluff Drainage District v. Scotts Bluff County, 113 Neb. 187, 202 N.W. 455 (1925). Apportionment was unequal where lands were charged on the basis of one-fifth of their value, and railroad and county on total value of losses saved. Chicago B. & Q. R. Co. v. Platte Valley Drainage District, 113 Neb. 49, 201 N.W. 648 (1924). Section is constitutional, though it does not require notice before adopting plan of drainage, or that apportionment precede construction of improvements, etc. O'Brien v. Schneider, 88 Neb. 479, 129 N.W. 1002 (1911). Section sustained as constitutional against claim of taking property without due process of law. State ex rel. Harris v. Hanson, 80 Neb. 738, 117 N.W. 412 (1908).
NE Code § 31-411.01 (2021)
2021 Nebraska Revised Statutes|Chapter 31 - Drainage|31-411.01 - Apportionment of benefits; report; filing; notice; publication.

31-411.01.  Apportionment of benefits; report; filing; notice; publication.The directors, having adopted the apportionment method of financing and having completed the apportionment of benefits, shall make a detailed report of the same and file such report with the county clerk. Thereupon the board of directors shall cause to be published, once each week for three consecutive weeks, in a newspaper of general circulation in the district, a copy of the apportionment and a statement of the total number of units of benefit in the district.Source  Laws 1969, c. 245, § 3, p. 897.
NE Code § 31-412 (2021)
2021 Nebraska Revised Statutes|Chapter 31 - Drainage|31-412 - Apportionment; complaint; bond; conditions; transcript; filing; hearing.

31-412.  Apportionment; complaint; bond; conditions; transcript; filing; hearing.Any person claiming to be aggrieved by such plan of public works or method of financing, or both, may file complaint with the county clerk within twenty days after the publication of the plan of public works and method of financing provided for by section 31-410.01, together with a bond running to the district, with surety or sureties to be approved by the county clerk, conditioned to pay all costs that may be adjudged against such complaint, if the appeal be not sustained. Thereupon the county clerk shall make a transcript of the objections and of the report of adoption of the plan of public works or method of financing, or both, and such appellant shall, within ten days thereafter, file such transcript, in the district court of the county, and such court shall hear and determine all such objections in a summary manner as in a case in equity. All objections that may be filed shall be heard and determined by the court as one proceeding, and only one transcript of the adoption of the plan of public works shall be required.Source   Laws 1907, c. 153, § 11, p. 479;   R.S.1913, § 1877;   C.S.1922, § 1824;   C.S.1929, § 31-512;   R.S.1943, § 31-412;   Laws 1969, c. 245, § 5, p. 899.  Annotations  There is no requirement that the notice shall be signed by the board of directors. Chicago & N. W. Ry. Co. v. Payne Creek Drainage Dist., 148 Neb. 139, 26 N.W.2d 607 (1947). Detailed plans are essential to give landowner an intelligent basis upon which objection can be made to apportionment of benefits. Haecke v. Eastern Sarpy County Drainage Dist., 141 Neb. 628, 4 N.W.2d 744 (1942). Notice must be published during an entire week immediately before time specified for hearing. Bancroft Drainage District v. Chicago, St. P., M. & O. Ry. Co., 102 Neb. 455, 167 N.W. 731 (1918).
NE Code § 31-414 (2021)
2021 Nebraska Revised Statutes|Chapter 31 - Drainage|31-414 - Assessments and levies; basis; change of plans; enlargement or extension; new apportionment.

31-414.  Assessments and levies; basis; change of plans; enlargement or extension; new apportionment.The apportionment, when finally adjusted, shall continue as the basis of all levies of special assessments to pay all expenditures for organization, construction, improvement, enlargement, extension, damages, costs, maintenance, bonds and interest thereon, and all other expenses; Provided, if (1) there is such a change of plans or enlargement or extension of the work of the district, (2) some of the tracts of land within the district are increased in value since the time of the original apportionment of benefits by the addition of improvements or otherwise, such as in either case to make a different apportionment necessary or desirable, then the board of directors as to the future expenditures shall make a new apportionment of benefits, in which event all the procedure prescribed in sections 31-411 to 31-412 for the original apportionment shall apply, or (3) the board of directors elects to use the tax levy method of financing, all expenditures for organization, construction, improvement, enlargement, extension, damages, costs, maintenance, bonds and interest thereon, and all other expenses shall be paid out of such levies.Source   Laws 1907, c. 153, § 13, p. 480;   R.S.1913, § 1879;   C.S.1922, § 1826;   C.S.1929, § 31-514;   R.S.1943, § 31-414;   Laws 1963, c. 169, § 1, p. 584;   Laws 1969, c. 245, § 6, p. 899;   Laws 1972, LB 1053, § 6;   Laws 1979, LB 187, § 131.  Annotations  Provision for change of plans so that board may make new apportionment shows legislative intent of necessity for original detailed plan. Haecke v. Eastern Sarpy County Drainage Dist., 141 Neb. 628, 4 N.W.2d 744 (1942). Board may, upon change of plans or enlargement of work, make a new apportionment of benefits. Sandy v. Western Sarpy Drainage District, 102 Neb. 713, 169 N.W. 268 (1918).
NE Code § 31-414.01 (2021)
2021 Nebraska Revised Statutes|Chapter 31 - Drainage|31-414.01 - Tax funds; held by county treasurer; use; financial operation; publish annually.

31-414.01.  Tax funds; held by county treasurer; use; financial operation; publish annually.Tax funds transferred to and held by the treasurer of the drainage district shall be used for the specific purposes as listed in section 31-401. All expenditure of such funds shall be made by the board of directors upon the order of the board. The secretary of the drainage district shall once each year have published in a newspaper of general circulation in the drainage area a brief statement of the past year's financial operation of the district. Such statement shall be based on an annual audit of the district accounts.Source  Laws 1969, c. 245, § 7, p. 900.
NE Code § 31-415 (2021)
2021 Nebraska Revised Statutes|Chapter 31 - Drainage|31-415 - Real estate or easement; acquisition; eminent domain; procedure; release by guardian or conservator of person under disability.

31-415.  Real estate or easement; acquisition; eminent domain; procedure; release by guardian or conservator of person under disability.The drainage district shall have power to purchase such real estate or easement therein as it may need, and if it cannot agree on the purchase price of any needed real estate or easement therein, it shall have power to condemn the same whether the property be within the limits of such district or outside its boundaries. The exercise of the right of eminent domain on areas outside the boundaries of the district shall be limited only to those projects which have been approved by the Department of Natural Resources. This limitation shall not apply to any drainage district subject to the supervision of the United States Army Corps of Engineers. The procedure to condemn property shall be exercised in the manner set forth in sections 76-704 to 76-724. If such drainage district finds it expedient or necessary for the maintenance of any part of its improvement already constructed to add thereto further construction in the nature of a settling basin into which waters will be permitted to flow for the purpose of dropping silt before finding their outlet into any part of the main or lateral ditches of such drainage district improvement, such drainage district, if not able to agree with the landowner on the yearly cash rental of any premises taken and used for such purpose, shall have the right to condemn for the purpose of fixing the yearly rental for the land so taken. If such drainage district takes or damages any real estate of any minor or protected person, the guardian or conservator of such minor or protected person may agree and settle with the drainage district for all damages or claims by reason of taking such real estate or easement and may give valid releases and discharges therefor.Source   Laws 1907, c. 153, § 14, p. 480;   R.S.1913, § 1880;   C.S.1922, § 1827;   C.S.1929, § 31-515;   Laws 1937, c. 76, § 1, p. 266;   C.S.Supp.,1941, § 31-515;   R.S.1943, § 31-415;   Laws 1951, c. 101, § 74, p. 480;   Laws 1969, c. 245, § 8, p. 900;   Laws 1975, LB 481, § 20;  Laws 2000, LB 900, § 70.  Annotations  Drainage district has power of eminent domain. Quest v. East Omaha Drainage Dist., 155 Neb. 538, 52 N.W.2d 417 (1952). Condemnation by right of eminent domain is not allowed except so far as it is necessary for the proper construction and use of the improvement for which it is taken. Bunting v. Oak Creek Drainage District, 99 Neb. 843, 157 N.W. 1028 (1916).
NE Code § 31-416 (2021)
2021 Nebraska Revised Statutes|Chapter 31 - Drainage|31-416 - Claims; payment; warrants; registration; interest; use in payment of taxes.

31-416.  Claims; payment; warrants; registration; interest; use in payment of taxes.All claims against drainage districts created by landowners shall be paid by warrants or orders, duly drawn on the treasurer of such drainage district, signed by the president of such district and countersigned by its clerk or secretary. When such warrants or orders have been issued and delivered, the same may be presented to the treasurer of the drainage district, and, if such be the fact, endorsed not paid for want of funds. Such orders or warrants shall be registered by the treasurer of the district, in the order of presentation, shall draw interest from the date of registration thereof, and shall be received by the county treasurer in payment of drainage district taxes due the general fund of such district.Source   Laws 1921, c. 275, § 2, p. 905;   C.S.1922, § 1828;   C.S.1929, § 31-516;   R.S.1943, § 31-416;   Laws 1969, c. 51, § 90, p. 331.
NE Code § 31-417 (2021)
2021 Nebraska Revised Statutes|Chapter 31 - Drainage|31-417 - Bonds; interest; issuance; requirements.

31-417.  Bonds; interest; issuance; requirements.Whenever the drainage district shall need the sum of five thousand dollars or more, either for the purpose of paying outstanding warrants issued under section 31-416, or to refund bonds issued for the purpose of paying or providing funds for the payment of work done under the provisions of sections 31-401 to 31-450, the board of directors may issue negotiable bonds for such sums as may be needed, not, however, exceeding the amount that the engineer of the district shall certify as being required in the case of an original issue of bonds, nor exceeding the amount of outstanding bonds in the case of refunding bonds. Such bonds shall be signed by the president, secretary and treasurer, under the corporate seal, with coupons attached, and shall be payable in not to exceed twenty annual installments. They shall be sold at not less than par.Source   Laws 1907, c. 153, § 15, p. 481;   Laws 1911, c. 145, § 1, p. 484;   R.S.1913, § 1881;   C.S.1922, § 1829;   C.S.1929, § 31-517;   Laws 1933, c. 23, § 1, p. 194;   C.S.Supp.,1941, § 31-517;   R.S.1943, § 31-417;   Laws 1969, c. 51, § 91, p. 331.  Annotations  Bonds may not be issued in excess of amount that engineer certifies as being required. Haecke v. Eastern Sarpy County Drainage Dist., 141 Neb. 628, 4 N.W.2d 744 (1942). Section does not apply to drainage districts organized before its enactment. Sandy v. Western Sarpy Drainage District, 102 Neb. 713, 169 N.W. 268 (1918).
NE Code § 31-418 (2021)
2021 Nebraska Revised Statutes|Chapter 31 - Drainage|31-418 - Bonds; notice of issuance; publication; contents.

31-418.  Bonds; notice of issuance; publication; contents.The board of directors shall give notice by publication once each week for three consecutive weeks of the proposed issue of bonds and the amount thereof.Source   Laws 1907, c. 153, § 15, p. 481;   Laws 1911, c. 145, § 1, p. 485;   R.S.1913, § 1882;   C.S.1922, § 1830;   C.S.1929, § 31-518;   R.S.1943, § 31-418.
NE Code § 31-420 (2021)
2021 Nebraska Revised Statutes|Chapter 31 - Drainage|31-420 - Deficit; assessment; apportionment.

31-420.  Deficit; assessment; apportionment.If a deficit is caused by an appeal from the assessment of benefits and a charge thereon, or by reason of any assessment being uncollectible, or in any other manner whatsoever, then such deficit shall be a charge upon all the lands assessed according to the apportionment of benefits, the same as any other liability of the district.Source   Laws 1911, c. 145, § 1, p. 485;   R.S.1913, § 1884;   C.S.1922, § 1832;   C.S.1929, § 31-520;   R.S.1943, § 31-420.
NE Code § 31-421 (2021)
2021 Nebraska Revised Statutes|Chapter 31 - Drainage|31-421 - Bond issue; duties of treasurer; filing and recording.

31-421.  Bond issue; duties of treasurer; filing and recording.The treasurer shall at the time of signing the bonds, and before the issue thereof, make a statement in writing and under oath of the same, giving the date, amount, maturity, rate of interest, and place of payment. Such statement shall be filed and recorded in the office of the county clerk.Source   Laws 1907, c. 153, § 15, p. 481;   Laws 1911, c. 145, § 1, p. 485;   R.S.1913, § 1885;   C.S.1922, § 1833;   C.S.1929, § 31-521;   R.S.1943, § 31-421;   Laws 1969, c. 245, § 9, p. 901.  Annotations Noncompliance with above section is an irregularity not affecting jurisdiction. Scottsbluff Drainage District v. Scotts Bluff County, 113 Neb. 187, 202 N.W. 455 (1925).
NE Code § 31-422 (2021)
2021 Nebraska Revised Statutes|Chapter 31 - Drainage|31-422 - Borrowing money; interest; purposes; term of loan; provisions for payment; record.

31-422.  Borrowing money; interest; purposes; term of loan; provisions for payment; record.The president, secretary and treasurer, when duly authorized by the board of directors, may borrow money, for not to exceed five years, on the note of the district signed by them, negotiable at not less than par and drawing interest, to pay the costs and expenses of organizing the district, and such further amounts, on the same terms, as may be necessary for the purpose of carrying on the objects and purposes of such organization, not exceeding, however, the cost of the drainage improvement as estimated by the engineer. The board of directors shall make suitable provision for the payment of such borrowed money, with interest thereon, within five years from the time of borrowing the same. The treasurer shall at the time of signing any such note and before the issue thereof, make a statement in writing and under oath of the same, giving the date, amount, maturity, rate of interest, payee, and time and place of payment. Such statement shall be filed and recorded in the office of the county clerk.Source   Laws 1907, c. 153, § 16, p. 481;   Laws 1909, c. 150, § 1, p. 530;   R.S.1913, § 1886;   C.S.1922, § 1834;   C.S.1929, § 31-522;   R.S.1943, § 31-422;   Laws 1969, c. 51, § 92, p. 332.  Annotations District may not borrow money in excess of the cost of improvement as estimated by the engineer. Haecke v. Eastern Sarpy County Drainage Dist., 141 Neb. 628, 4 N.W.2d 744 (1942).
NE Code § 31-423 (2021)
2021 Nebraska Revised Statutes|Chapter 31 - Drainage|31-423 - Preliminary expenses; payment.

31-423.  Preliminary expenses; payment.The board of directors shall, out of the first money on hand, pay all the expenses of organization, of the county surveyor and county clerk, and other expenses.Source   Laws 1907, c. 153, § 17, p. 482;   R.S.1913, § 1887;   C.S.1922, § 1835;   C.S.1929, § 31-523;   R.S.1943, § 31-423.
NE Code § 31-424 (2021)
2021 Nebraska Revised Statutes|Chapter 31 - Drainage|31-424 - Bond principal and interest; apportionment of assessments; lien; interest; collection.

31-424.  Bond principal and interest; apportionment of assessments; lien; interest; collection.The board of directors shall each year determine the amount of money necessary to be raised to pay bonds and interest thereon under the apportionment method of financing, and shall apportion the same in dollars and cents against the tracts of land remaining charged therewith. The board of directors shall also annually determine the amount of money necessary to be raised by taxation during the coming year for other purposes, and shall apportion the same in dollars and cents to each tract benefited, according to the units of assessment as determined in accordance with section 31-411. The president and secretary shall thereupon return lists of such tracts, with the amounts of money chargeable to each, keeping the assessments to pay bonds and interest thereon separate in each case, to the county clerk of each county where lands are located, who shall place the same on the duplicate tax lists against the lands and lots so assessed. Such assessments shall be collected and accounted for by the county treasurer, at the same time as general realty taxes, and such assessments shall be and remain a perpetual lien against such real estate until paid, and shall draw interest at the rate of nine percent per annum from the date of delinquency until paid. All the provisions of law for the sale, redemption, and foreclosure in ordinary tax matters shall apply to these special assessments. The drainage district may file a claim against any county, city, village, railroad company, or other corporation, private or public, for the share of any annual apportionment to be paid by any such subdivision or corporation, and if the same is not paid, it may be recovered by action in court. The county treasurer shall on demand pay all funds in his hands to the credit of the drainage district, to the treasurer thereof.Source   Laws 1907, c. 153, § 18, p. 482;   R.S.1913, § 1888;   C.S.1922, § 1836;   C.S.1929, § 31-524;   Laws 1933, c. 136, § 25, p. 537;   C.S.Supp.,1941, § 31-524;   R.S.1943, § 31-424;   Laws 1969, c. 245, § 10, p. 901.  Annotations  Under former law interest at ten percent was computable on each assessment from first day of May following levy. Scottsbluff Drainage District v. Scotts Bluff County, 113 Neb. 187, 202 N.W. 455 (1925). Requirement that a list of lands assessed shall be returned to county clerk, enables district to fix a lien upon lands of district generally and collect tax. Bancroft Drainage District v. Chicago, St. P., M. & O. Ry. Co., 102 Neb. 455, 167 N.W. 731 (1918). Rules for assessments and apportionment of benefits in general set out. White v. Papillion Drainage District, 96 Neb. 241, 147 N.W. 218 (1914). A public highway is an easement which may be benefited by the construction of a drainage ditch, and county assessed therefor. Cuming County v. Bancroft Drainage District, 90 Neb. 81, 132 N.W. 927 (1911).
NE Code § 31-424.01 (2021)
2021 Nebraska Revised Statutes|Chapter 31 - Drainage|31-424.01 - Budget; levy; collection; lien.

31-424.01.  Budget; levy; collection; lien.The board of directors shall each year determine the amount of money necessary to be raised to pay bonds and interest thereon and the amount of money necessary to be raised by taxation during the coming year for other purposes, and shall include such amount in the budget submitted under section 31-411.02 if the board of directors elects the tax levy method of financing. Such levies shall be collected and accounted for by the county treasurer, at the same time as general realty taxes, and such assessments shall be and remain a perpetual lien against such real estate until paid, and shall draw interest at the rate of nine percent per annum from the date of delinquency until paid. All the provisions of law for the sale, redemption, and foreclosure in ordinary tax matters shall apply to these special assessments. The drainage district may file a claim against any county, city, village, railroad company, or other corporation, private or public, for the share of any annual apportionment to be paid by any such subdivision or corporation, and if the same is not paid, it may be recovered by action in court. The county treasurer shall on demand pay all funds in his hands to the credit of the drainage district, to the treasurer thereof.Source   Laws 1969, c. 245, § 11, p. 902;   Laws 1979, LB 187, § 132.
NE Code § 31-425 (2021)
2021 Nebraska Revised Statutes|Chapter 31 - Drainage|31-425 - Rules and regulations; powers of board; amendments; record.

31-425.  Rules and regulations; powers of board; amendments; record.The board of directors shall adopt and have recorded with the county clerk such rules and regulations as may be reasonable and proper for the work in hand, and such rules shall provide what officers the district shall have. The rules may be changed from time to time but all amendments shall be duly recorded with the county clerk.Source   Laws 1907, c. 153, § 19, p. 482;   R.S.1913, § 1889;   C.S.1922, § 1837;   C.S.1929, § 31-525;   R.S.1943, § 31-425.