reglab/housing_qa huggingface dataset:
NE Code § 14-540 (2021)
2021 Nebraska Revised Statutes|Chapter 14 - Cities of the Metropolitan Class|14-540 - Special assessments; defects; irregularities; relevy.

14-540.  Special assessments; defects; irregularities; relevy.In cases of omission, mistake, defect or any irregularity in the preliminary proceedings on any special assessment, the city council shall have power to correct such mistake, omission, defect or irregularity, and levy or relevy a special assessment on any or all property in the district, in accordance with the special benefits to the property on account of such improvement as found by the council sitting as a board of equalization. The city council shall deduct from the benefits and allow as a credit, before such relevy, an amount equal to the sum of the installments paid on the original levy.Source   Laws 1921, c. 116, art. IV, § 28, p. 484;   C.S.1922, § 3654;   C.S.1929, § 14-531;   R.S.1943, § 14-540.
NE Code § 14-541 (2021)
2021 Nebraska Revised Statutes|Chapter 14 - Cities of the Metropolitan Class|14-541 - Sewers and drains; special assessments; levy.

14-541.  Sewers and drains; special assessments; levy.Special assessments may be levied by the city council for the purpose of paying the cost of constructing or reconstructing sewers or drains within the city, such assessments to be levied on the real estate benefited by the sewer so constructed or reconstructed to the extent of the benefits to such property, to be determined, equalized, levied, and collected as in other cases for special assessments. Where the city council, sitting as a board of equalization, shall find the benefits to be equal and uniform, the levy may be according to the front footage of lots or real estate benefited, or according to such other rule as the city council, sitting as a board of equalization, may adopt for the distribution or adjustment of cost upon the lots or real estate benefited by the improvement.Source   Laws 1921, c. 116, art. IV, § 29, p. 484;   C.S.1922, § 3655;   C.S.1929, § 14-532;   R.S.1943, § 14-541.
NE Code § 14-542 (2021)
2021 Nebraska Revised Statutes|Chapter 14 - Cities of the Metropolitan Class|14-542 - Improvements; property exempt from assessment; cost of improvement; how paid.

14-542.  Improvements; property exempt from assessment; cost of improvement; how paid.When public improvements are made upon a street or part thereof and there are lots or grounds belonging to the city but held or used as a part of any utility system or plant owned by it, either abutting upon or adjacent to such street or embraced within any improvement district, such property shall not be subject to special assessments for the costs of the improvement, but the costs of improving one-half, or such parts of the costs as might otherwise be assessed against such property, shall be paid out of the water fund, gas fund, or other fund available for such purpose and created to pay the costs of operation of such utility. The board or body having charge of such fund is directed to pay such costs of such improvement upon the completion thereof to the city treasurer, and the amount so paid shall be applied to pay the partial costs of such improvement. Whenever any water main is laid by a metropolitan utilities district in a street of a city of the metropolitan class and there are lots or grounds abutting upon such street or embraced within any improvement district which are owned and controlled by the city, one-half the cost of constructing such water main in front of such lot or grounds, if special benefits equal such an amount, to be determined by the metropolitan utilities district, but not to exceed fifty cents per lineal front foot, shall be paid out of the general fund of the city. The city council shall provide for the payment of such costs to the metropolitan utilities district.Source   Laws 1921, c. 116, art. IV, § 30, p. 484;   C.S.1922, § 3656;   C.S.1929, § 14-533;   R.S.1943, § 14-542;   Laws 1992, LB 746, § 59;  Laws 2001, LB 177, § 1. Annotations  Error of city council in including exempt property in improvement district is at most a mere irregularity, not defeating jurisdiction. Penn Mutual Life Ins. Co. v. City of Omaha, 129 Neb. 733, 262 N.W. 861 (1935). City of Omaha waterworks is exempt from taxation under the Constitution. City of Omaha v. Douglas County, 96 Neb. 865, 148 N.W. 938 (1914). Public parks belonging to a city are not taxable property. Herman v. City of Omaha, 75 Neb. 489, 106 N.W. 593 (1906).
NE Code § 14-543 (2021)
2021 Nebraska Revised Statutes|Chapter 14 - Cities of the Metropolitan Class|14-543 - Terms, defined.

14-543.  Terms, defined.The word lot as used in this act shall be taken to mean a lot as described and designated upon the recorded plat of any such city, and in case there is no recorded plat of any such city, it shall mean a lot as described and designated upon any generally recognized map of such city. The word lands shall mean any unsubdivided real estate. The word street shall be deemed to include boulevards, avenues, alleys and lanes, or any form of public roadway in the city.Source   Laws 1921, c. 116, art. IV, § 31, p. 485;   C.S.1922, § 3657;   C.S.1929, § 14-534;   R.S.1943, § 14-543. Cross References  "This act", defined, see section 14-101.Annotations Right-of-way of railroad crossing street at an angle was subject to special assessment. Chicago & N.W. Ry. Co. v. City of Omaha, 154 Neb. 442, 48 N.W.2d 409 (1951).
NE Code § 14-544 (2021)
2021 Nebraska Revised Statutes|Chapter 14 - Cities of the Metropolitan Class|14-544 - Special assessments; cost of improvement; expenses included.

14-544.  Special assessments; cost of improvement; expenses included.A special assessment shall not be declared void or invalid because said board of equalization has included in the total cost of the improvement (1) the cost of inspection under the direction of the city engineer, (2) the cost of such grading, filling or street repairs incidental to such improvement, (3) the additional cost of maintenance or repair of such improvement included in the contract for such work, (4) the cost of removing obstructions and removing and lowering pipes owned and controlled by the city.Source   Laws 1921, c. 116, art. IV, § 32, p. 485;   C.S.1922, § 3658;   C.S.1929, § 14-535;   R.S.1943, § 14-544.
NE Code § 14-546 (2021)
2021 Nebraska Revised Statutes|Chapter 14 - Cities of the Metropolitan Class|14-546 - Special assessments; land; how described; apportionment.

14-546.  Special assessments; land; how described; apportionment.It shall be sufficient in any case in making a levy or assessment of any tax, to describe the lot or piece of ground as the same is platted and recorded, although the same belongs to several persons; but in case any lot or piece of ground belongs to several persons, the owner of any part thereof may pay his proportion of the tax on such lot or piece of ground, and his proper share may be determined by the city treasurer.Source   Laws 1921, c. 116, art. IV, § 34, p. 486;   C.S.1922, § 3660;   C.S.1929, § 14-537;   R.S.1943, § 14-546.
NE Code § 14-548 (2021)
2021 Nebraska Revised Statutes|Chapter 14 - Cities of the Metropolitan Class|14-548 - Special assessments; board of equalization; appeal to district court; bond; decree.

14-548.  Special assessments; board of equalization; appeal to district court; bond; decree.Any person who has filed a written complaint before the board pursuant to section 14-547 shall have the right to appeal to the district court of the county within which such city is located, by filing a good and sufficient bond in the sum of not less than fifty dollars and not more than double the amount of the assessment complained of, conditioned for the faithful prosecution of such appeal, and if the judgment of special assessment is sustained, to pay the amount of such judgment, interest, and costs. Such bond shall be approved and appeal taken as specified in section 14-813. The district court shall hear the appeal as in equity and without a jury and determine anew all questions raised before the city. If the court finds such assessment to be valid, it shall render a decree for the amount of the assessment, interest, and costs, and declare the same a lien upon the lots or lands so assessed. If the court finds that the tax is invalid it shall order a relevy of such assessment or enter such decree as may be just and equitable.Source   Laws 1921, c. 116, art. IV, § 36, p. 487;   C.S.1922, § 3662;   C.S.1929, § 14-539;   R.S.1943, § 14-548;  Laws 2003, LB 235, § 1. Annotations  Appeal from order levying special assessment lies to district court of county within which metropolitan city is located. Barton v. City of Omaha, 180 Neb. 752, 145 N.W.2d 444 (1966). An appeal from a special assessment by a metropolitan-class city taken as specified in section 14-813 means that proceedings from a district court shall be the same as on appeal from a county board, and under sections 25-1901 through 25-1908, that means appeal is taken by petition in error and the review is solely of the record made before the tribunal whose action is being reviewed. Jackson v. Board of Equal. of City of Omaha, 10 Neb. App. 330, 630 N.W.2d 680 (2001).
NE Code § 14-549 (2021)
2021 Nebraska Revised Statutes|Chapter 14 - Cities of the Metropolitan Class|14-549 - Special assessments; when delinquent; interest.

14-549.  Special assessments; when delinquent; interest.All special assessments except when payable in installments shall be deemed delinquent if not paid within fifty days after the passage and approval of the ordinance levying the same, and interest at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, payable in advance, shall be paid on all delinquent special assessments from the time the same shall become delinquent.Source   Laws 1921, c. 116, art. IV, § 37, p. 488;   C.S.1922, § 3663;   C.S.1929, § 14-540;   Laws 1933, c. 136, § 13, p. 524;   C.S.Supp.,1941, § 14-540;   R.S.1943, § 14-549;   Laws 1980, LB 933, § 5;   Laws 1981, LB 167, § 6.
NE Code § 14-550 (2021)
2021 Nebraska Revised Statutes|Chapter 14 - Cities of the Metropolitan Class|14-550 - Special assessments; collection; notice to landowners; duties of city clerk.

14-550.  Special assessments; collection; notice to landowners; duties of city clerk.When any special assessment is levied it shall be the duty of the city clerk to deliver to the city treasurer a certified copy of the ordinance levying such tax, and the city clerk shall append thereto a warrant requiring the city treasurer to collect such special assessments. It shall be the duty of the city clerk to immediately give notice by mail to the owners of the property so assessed, or their agents, if the addresses of such persons can be ascertained, that such assessments will become delinquent on a certain date.Source   Laws 1921, c. 116, art. IV, § 38, p. 488;   C.S.1922, § 3664;   C.S.1929, § 14-541;   R.S.1943, § 14-550. Annotations A mortgagee does not meet the requirements of ownership of affected property necessary to challenge a special assessment as invalid. County of Red Willow v. City of McCook, 243 Neb. 383, 499 N.W.2d 531 (1993).
NE Code § 14-553 (2021)
2021 Nebraska Revised Statutes|Chapter 14 - Cities of the Metropolitan Class|14-553 - City treasurer; duties; continuing education; requirements.

14-553.  City treasurer; duties; continuing education; requirements.(1) The city treasurer of a city of the metropolitan class shall be a member of the finance department of such city and shall give bond or evidence of equivalent insurance in an amount as required by the finance director of such city. The treasurer shall be liable for the safekeeping and proper disbursement of all funds and money of the city collected or received by him or her. He or she shall keep his or her books and accounts in such manner as to show the amount of money collected by him or her from all sources, the condition of each fund into which the same has been placed, and the items of disbursement thereof.(2) The city treasurer shall annually complete continuing education through a program approved by the Auditor of Public Accounts, and proof of completion of such program shall be submitted to the Auditor of Public Accounts.Source   Laws 1921, c. 116, art. IV, § 41, p. 489;   C.S.1922, § 3667;   C.S.1929, § 14-544;   R.S.1943, § 14-553;  Laws 2007, LB206, § 1;  Laws 2007, LB347, § 3;  Laws 2020, LB781, § 1.
NE Code § 14-554 (2021)
2021 Nebraska Revised Statutes|Chapter 14 - Cities of the Metropolitan Class|14-554 - Taxes and assessments; collection; compensation to county.

14-554.  Taxes and assessments; collection; compensation to county.(1) The county in which any city of the metropolitan class is located shall receive as full compensation an amount equal to one percent of all money collected from taxation by the county for such city. Such fee shall be paid monthly out of the general funds of the city.(2) Such county shall receive as full compensation for the collection and disbursement of all money from taxation and pursuant to section 77-3523 coming to the board of education an amount equal to one percent thereof, to be paid out of the general fund.(3) Such county shall receive as full compensation for the collection and disbursement of the funds of the metropolitan utilities district an amount equal to one percent of all money collected by the county treasurer.Source   Laws 1921, c. 116, art. IV, § 42, p. 490;   C.S.1922, § 3668;   Laws 1927, c. 115, § 1, p. 323;   C.S.1929, § 14-545;   R.S.1943, § 14-554;   Laws 1971, LB 292, § 1;   Laws 1979, LB 65, § 31;   Laws 1992, LB 746, § 60;   Laws 1996, LB 604, § 1;  Laws 2007, LB206, § 2. Annotations County treasurer is ex officio city treasurer of metropolitan city. Barton v. City of Omaha, 180 Neb. 752, 145 N.W.2d 444 (1966).
NE Code § 14-556 (2021)
2021 Nebraska Revised Statutes|Chapter 14 - Cities of the Metropolitan Class|14-556 - City treasurer; authorized depositories; securities; conflict of interest.

14-556.  City treasurer; authorized depositories; securities; conflict of interest.(1) The city treasurer shall place all funds of the city, as the same accrue, on deposit in such banks, capital stock financial institutions, or qualifying mutual financial institutions within the city as shall agree to pay the highest rate of interest for the use of such funds so deposited. The city council is hereby directed to advertise for bids for rates for the deposit of such funds as is hereby contemplated.(2) The banks, capital stock financial institutions, or qualifying mutual financial institutions referred to in subsection (1) of this section, so selected, shall:(a) Give bond to the city for the safekeeping of such funds, and such city shall not have on deposit in any bank, capital stock financial institution, or qualifying mutual financial institution giving a guaranty bond more than the amount insured or guaranteed by the Federal Deposit Insurance Corporation plus the maximum amount of the bond given by the bank, capital stock financial institution, or qualifying mutual financial institution or in any bank, capital stock financial institution, or qualifying mutual financial institution giving a personal bond more than the amount insured or guaranteed by the Federal Deposit Insurance Corporation plus one-half of the amount of the bond of the bank, capital stock financial institution, or qualifying mutual financial institution. All bonds of such banks, capital stock financial institutions, or qualifying mutual financial institutions shall be deposited with and held by the city treasurer; or(b) Give security as provided in the Public Funds Deposit Security Act.(3) The fact that a stockholder, director, or other officer of such bank, capital stock financial institution, or qualifying mutual financial institution is also serving as mayor, as a member of the city council, as a member of a board of public works, or as any other officer of such municipality shall not disqualify such bank, capital stock financial institution, or qualifying mutual financial institution from acting as a depository for such municipal funds.(4) Section 77-2366 shall apply to deposits in capital stock financial institutions.(5) Section 77-2365.01 shall apply to deposits in qualifying mutual financial institutions.Source   Laws 1921, c. 116, art. IV, § 44, p. 491;   C.S.1922, § 3670;   C.S.1929, § 14-547;   R.S.1943, § 14-556;   Laws 1957, c. 54, § 1, p. 263;   Laws 1959, c. 35, § 2, p. 193;   Laws 1989, LB 33, § 9;   Laws 1993, LB 157, § 1;   Laws 1996, LB 1274, § 13;  Laws 2001, LB 362, § 10;  Laws 2009, LB259, § 4. Cross References  Public Funds Deposit Security Act, see section 77-2386.Annotations City of metropolitan class can make no deposit in bank unless the deposit is protected by bond, and while it may be implied, it is not expressly required, that the bank must pay the premium on the bond. State ex rel. Sorensen v. South Omaha State Bank, 128 Neb. 733, 260 N.W. 278 (1935).
NE Code § 14-557 (2021)
2021 Nebraska Revised Statutes|Chapter 14 - Cities of the Metropolitan Class|14-557 - Taxes and assessments; lien upon real estate.

14-557.  Taxes and assessments; lien upon real estate.All general municipal taxes upon real estate shall be a first lien upon the real estate upon which it is levied and take priority over all other encumbrances and liens thereon. All special assessments regularly levied shall be a perpetual lien on the real estate assessed from the date of levy until paid irrespective of the county in which such real estate is situated, but shall be subject to all general taxes. The lien of all general municipal taxes levied on personal and real property shall be governed by the general revenue laws of this state.Source   Laws 1921, c. 116, art. IV, § 45, p. 491;   C.S.1922, § 3671;   C.S.1929, § 14-548;   R.S.1943, § 14-557;   Laws 1963, c. 50, § 1, p. 227. Annotations  A "perpetual lien" is not intended to continue delinquent taxes in force against real estate after a statute has barred a right of action. Rather, the word "perpetual" means that the lien conferred by the statute is fixed upon the land itself and is primary, overriding all other liens, since a sale thereunder if duly made would extinguish all other claims. Real estate can still be discharged from a perpetual lien by payment, sale for taxes, or the neglect of the purchaser to foreclose the lien until after the statute of limitations has run. INA Group v. Young, 271 Neb. 956, 716 N.W.2d 733 (2006). Levy of city and school district taxes in city of metropolitan class computed on actual valuation and assessment as returned by county assessor and as equalized for preceding year. Chicago & N.W. Ry. Co. v. Bauman, 132 Neb. 67, 271 N.W. 256 (1937). Party buying land subject to lien for special taxes cannot ask to have such taxes set aside as invalid. Eddy v. City of Omaha, 72 Neb. 550, 101 N.W. 25 (1904), modified on rehearing 72 Neb. 559, 102 N.W. 70 (1905), modified on rehearing, 72 Neb. 561, 103 N.W. 692 (1905). A special assessment against realty creates no personal liability; it is optional with owner whether he will pay assessment or allow land to be sold for it. City of Omaha v. State ex rel. Metzger, 69 Neb. 29, 94 N.W. 979 (1903). Taxes are a perpetual lien upon real estate superior to all others until paid. Mutual Benefit Life Ins. Co. v. Siefken, 1 Neb. Unof. 860, 96 N.W. 603 (1901).
NE Code § 14-558 (2021)
2021 Nebraska Revised Statutes|Chapter 14 - Cities of the Metropolitan Class|14-558 - Taxes; collection by distress and sale; duty of city treasurer.

14-558.  Taxes; collection by distress and sale; duty of city treasurer.It shall be the duty of the city treasurer to proceed as soon as practicable after any personal tax becomes delinquent, or prior thereto whenever the treasurer shall believe that any person, firm or corporation is about to dispose of any personal property on which a tax has been levied, to collect the same by distress and sale of the personal property of such person, firm or corporation if any such property can be found within such city. No demand of taxes shall be necessary, but it shall be the duty of every person owing any municipal tax or taxes in such cities to attend at the treasurer's office and pay the same.Source   Laws 1921, c. 116, art. IV, § 47, p. 492;   C.S.1922, § 3673;   C.S.1929, § 14-550;   R.S.1943, § 14-558.
NE Code § 14-559 (2021)
2021 Nebraska Revised Statutes|Chapter 14 - Cities of the Metropolitan Class|14-559 - Taxes and assessments; payment; collection; suit; powers of city treasurer.

14-559.  Taxes and assessments; payment; collection; suit; powers of city treasurer.All municipal taxes and all special assessments in such cities shall be paid in cash. The city treasurer may sue for the recovery of any tax, in his own name as treasurer, or in the name of the city, and shall have all the rights of a creditor in such suits and in the enforcement of a judgment or decree.Source   Laws 1921, c. 116, art. IV, § 48, p. 492;   C.S.1922, § 3674;   C.S.1929, § 14-551;   R.S.1943, § 14-559.
NE Code § 14-560 (2021)
2021 Nebraska Revised Statutes|Chapter 14 - Cities of the Metropolitan Class|14-560 - Taxes; warrant for collection.

14-560.  Taxes; warrant for collection.No warrant, other than the warrant of the county clerk issued to the county treasurer under the general revenue law, shall be necessary for the collection of the general taxes levied for such cities.Source   Laws 1921, c. 116, art. IV, § 49, p. 492;   C.S.1922, § 3675;   C.S.1929, § 14-552;   R.S.1943, § 14-560. Annotations Section is a part of the general scheme of municipal taxation established by 1905 act, and construction given thereto by taxing authorities as requiring levy to be computed on valuation and assessment as returned by county assessor and as equalized for preceding year, should be followed. Chicago & N.W. Ry. Co. v. Bauman, 132 Neb. 67, 271 N.W. 256 (1937).
NE Code § 14-562 (2021)
2021 Nebraska Revised Statutes|Chapter 14 - Cities of the Metropolitan Class|14-562 - Taxes; defects in levy or assessment; relevy; correction of errors.

14-562.  Taxes; defects in levy or assessment; relevy; correction of errors.Whenever any municipal tax or taxes levied for any former year shall remain uncollected because of any defect, error or irregularity in either the power or manner of making the levy thereof, it shall be lawful for the council of such city to again levy a tax upon the property so delinquent in lieu of such former tax or taxes, and at the same rate, and upon the same assessment as such former tax or taxes were levied, and such tax or taxes shall be inserted in the tax list, and shall be collected in the same manner as other general taxes. The city council may, at any time, correct any error or defect, or supply any omission in the assessment or listing of any property subject to municipal tax made for the purpose of taxation for the then current fiscal year, and may require any and all persons to appear and answer under oath as to their possession or control of personal property subject to municipal taxation.Source   Laws 1921, c. 116, art. IV, § 51, p. 493;   C.S.1922, § 3677;   C.S.1929, § 14-554;   R.S.1943, § 14-562;   Laws 1972, LB 1046, § 3.