reglab/housing_qa huggingface dataset:
NE Code § 46-544 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-544 - Special assessments; levy; limitation.

46-544.  Special assessments; levy; limitation.(1) If the board of a reclamation district determines in any year that there are certain lands within the district, not included within Classes B, C, and D, which receive special direct benefits from recharging of the ground water reservoirs by water originating from district works, the board shall in such year fix an amount to be levied upon the taxable value of the taxable property as a special assessment which in the opinion of the board will compensate the district for the special direct benefits accruing to such property by reason of recharged ground water reservoirs under such land by water originating from the district works. Such amount shall in no case exceed, together with all other amounts levied made under Class A on such land, the sum of fourteen cents on each one hundred dollars of the taxable value of the land. Such owner of lands specially assessed for special direct benefits shall have notice, hearing, and the right of appeal and shall be governed by section 46-554.(2) The authority provided in this section may not be used if the district has obtained approval to levy fees or assessments pursuant to section 46-2,101.Source   Laws 1947, c. 173, § 15(2), p. 540;   Laws 1969, c. 145, § 38, p. 696;   Laws 1979, LB 187, § 173;   Laws 1983, LB 198, § 21;   Laws 1992, LB 1063, § 40;   Laws 1992, Second Spec. Sess., LB 1, § 40;  Laws 2015, LB361, § 57.  Cross References  Nebraska Budget Act, see section 13-501.Annotations Board of directors of reclamation district may fix rate of levy upon tangible property where direct benefits are received from recharging of ground water reservoirs. Nebraska Mid-State Reclamation District v. Hall County, 152 Neb. 410, 41 N.W.2d 397 (1950).
NE Code § 46-545 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-545 - Special assessments; Class B; water service; petition; contracts.

46-545.  Special assessments; Class B; water service; petition; contracts.To levy and collect special assessments under Class B as herein provided, the board shall make contracts for water service with each petitioning municipality in the district in the manner hereinafter provided and shall fix and determine the rate or rates per acre-foot and terms at and upon which water service shall be furnished for use by such municipalities; Provided, that such rates shall be equitable although not necessarily equal or uniform for like classes of service throughout the district. In the event any city shall desire to obtain water service from the district for domestic or irrigation purposes, the legislative body of such municipality shall by ordinance authorize and direct its mayor and clerk to petition the board for water service upon terms prescribed by the board, which petition shall contain inter alia, the following: (1) Name of municipality; (2) quantity of water to be supplied; (3) the term of years such service is to be supplied; (4) price per acre-foot to be paid for water service; (5) whether payments are to be in cash or annual installments; and (6) an agreement by the municipality to make payments for such water service together with annual maintenance and operating charges and to be bound by the provisions of sections 46-501 to 46-573 and the rules and regulations of the board.Source   Laws 1947, c. 173, § 16(1), p. 540;   Laws 1951, c. 151, § 3, p. 603.  Annotations This and two succeeding sections provide as Class B for assessments for special benefits accruing to property within petitioning municipalities for water service contractually furnished by the reclamation district. Nebraska Mid-State Reclamation District v. Hall County, 152 Neb. 410, 41 N.W.2d 397 (1950).
NE Code § 46-546 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-546 - Water service; petition; notice.

46-546.  Water service; petition; notice.The secretary of the board shall cause notice of the filing of such petition to be given and published once each week two successive weeks in a newspaper published in the county in which said municipality is situated, which notice shall state the filing of such petition and give notice to all persons interested to appear at the office of the board, at a time named in said notice and show cause in writing, if any they have, why the petition should not be granted.Source  Laws 1947, c. 173, § 16(2), p. 541.
NE Code § 46-547 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-547 - Water service; petition; hearing; order.

46-547.  Water service; petition; hearing; order.The board at the time and place mentioned in the notice, or at such time or times to which the hearing of the petition may adjourn, shall proceed to hear the petition and objections thereto presented in writing by any person showing cause as aforesaid why the petition should not be granted. The failure of any person interested to show cause in writing, as aforesaid, shall be deemed and taken as an assent on his part to the granting of the petition. The board may at its discretion accept or reject the petition. If it deems it is for the best interest of the district that the petition be granted, it shall enter an order granting the petition and from and after such order the municipality shall be deemed to have acquired the water service as set forth in the order. If the petition is granted, the board shall determine the amount of money necessary to be raised by taxation from property within such municipality to pay the annual installments and a fair proportionate amount of estimated operating and maintenance charges for each succeeding year, as provided in the order granting the petition, and prepare a statement showing the tax rate to be applied to all property in such municipality, which rate shall be the rate fixed by resolution of the board modified to the extent necessary to produce from each such municipality only the amount of money apportioned thereto in the resolution, less any amount paid or undertaken to be paid by such municipality in cash or as credited thereto by payments from the general funds of such municipality. Upon receipt by the county board of each county, wherein such municipality is located, of a certified copy of such resolution showing the tax rate to be applied to all property in each municipality and showing the municipalities and the property which is exempt therefrom, if any, it shall be the duty of the county officers to levy and collect such tax in addition to such other tax as may be levied by such county board at the rate so fixed and determined.Source   Laws 1947, c. 173, § 16(3), p. 541;   Laws 1951, c. 151, § 4, p. 604.
NE Code § 46-548 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-548 - Special assessments; Class C; water service; petition; contract.

46-548.  Special assessments; Class C; water service; petition; contract.To levy and collect special assessments upon lands under Class C as herein provided, the board shall make contracts for water service with each of the petitioning irrigation districts within the district in the manner as hereinafter provided and shall fix and determine the rate or rates per acre-foot and terms at and upon which water service shall be supplied to such irrigation district; Provided, that such rates shall be equitable although not necessarily equal or uniform for like classes of services throughout the district. In the event any irrigation district shall desire to obtain the beneficial water service from the district, the board of such irrigation district shall by resolution authorize and direct its president and secretary to petition the board for water service, upon terms prescribed by the board, which petition shall contain inter alia, the following: (1) Name of irrigation district; (2) quantity of water to be furnished; (3) the terms of years such service is to be supplied; (4) price per acre-foot to be paid; (5) whether payments are to be made in cash or annual installments; and (6) an agreement by such irrigation district to make payments for such water service, together with annual maintenance and operating charges, and to be bound by the provisions of sections 46-501 to 46-573 and the rules and regulations of the board.Source   Laws 1947, c. 173, § 17(1), p. 542;   Laws 1951, c. 151, § 5, p. 605.  Annotations This and succeeding section provide as Class C for assessments for special benefits to land within petitioning irrigation districts for water services contractually furnished by the reclamation district. Nebraska Mid-State Reclamation District v. Hall County, 152 Neb. 410, 41 N.W.2d 397 (1950).
NE Code § 46-549 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-549 - Water service; petition; notice; hearing; order; assessment; collection.

46-549.  Water service; petition; notice; hearing; order; assessment; collection.The secretary of the board shall cause notice of the filing of such petition to be given and published, which notice shall state the filing of such petition and give notice to all persons interested to appear at the office of the board at a time named in the notice and show cause in writing, if any they have, why the petition should not be granted. The board at the time and place mentioned in the notice, or at such time or times to which the hearing of the petition may be adjourned, shall proceed to hear the petition and objections thereto presented in writing by any person showing cause as aforesaid why the petition should not be granted. The failure of any person interested to show cause, in writing, as aforesaid, shall be deemed and taken as an assent on his part to the granting of the petition. The board may, at its discretion, accept or reject the petition. If it deems it is for the best interest of the district that the petition shall be granted, it shall enter an order to that effect granting the petition and from and after such order the irrigation district or persons therein shall be deemed to have acquired the water service as set forth in the order. If the petition is granted, the board shall determine the amount of money necessary to be raised by special assessment on lands within such irrigation district and shall certify to the county assessor, or county clerk where he is ex officio county assessor, of the county in which the lands of such irrigation district are located the amount of the assessment, plus a fair proportionate amount of the estimated operating and maintenance charges for each succeeding year on each tract of land and such county assessor shall extend the amount of such special assessment, plus the operating and maintenance charges, on the tax roll as a special assessment against the lands upon which the special assessment is made. Such assessment shall be paid and collected in equal annual installments over the period of years such water service is petitioned for as set forth in this section. If subdistrict or subdistricts are organized as herein provided, assessments of special benefits shall be made, spread on the tax rolls and collected in the same manner as herein provided in the case of irrigation districts.Source   Laws 1947, c. 173, § 17(2), p. 543;   Laws 1951, c. 151, § 6, p. 605.
NE Code § 46-550 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-550 - Special assessments; Class D; water service; petition; contract.

46-550.  Special assessments; Class D; water service; petition; contract.To levy and collect special assessments upon lands under Class D as herein provided, the board shall make contracts for water service with petitioning owners of lands in the district, upon which water can be beneficially used in the manner as hereinafter provided, and shall fix and determine the rate or rates per acre-foot and the terms at and upon which water service shall be furnished for use on the lands. In the event that any person or private corporation shall elect to purchase, lease, or otherwise obtain water service from the district for irrigation of lands, such person or corporation shall petition for water service upon terms prescribed by the board, which petition shall contain inter alia, the following: (1) Name of applicant; (2) quantity of water to be furnished; (3) the term of years such service is to be supplied; (4) description of lands upon which the water will be used and attached; (5) price per acre-foot to be paid; (6) whether payment will be made in cash or annual installments; and (7) an agreement that the annual installments and the charges for maintenance and operating shall become a tax lien upon the lands for which such water is furnished and to be bound by the provisions of sections 46-501 to 46-573 and the rules and regulations of the board.Source   Laws 1947, c. 173, § 18(1), p. 544;   Laws 1951, c. 151, § 7, p. 606.  Annotations This and two succeeding sections provide as Class D for assessments for special benefits accruing to lands for which water service may be contractually furnished by the reclamation district to petitioning individual owners of lands for irrigation purposes. Nebraska Mid-State Reclamation District v. Hall County, 152 Neb. 410, 41 N.W.2d 397 (1950).
NE Code § 46-551 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-551 - Water service; petition; order; contents.

46-551.  Water service; petition; order; contents.The board may, in its discretion, accept or reject the said petition. If it deems it for the best interest of the district that said petition be granted, it shall enter an order granting the said petition and from and after such order, the said petitioner shall be deemed to have agreed to the acquiring of water service under the terms set forth in said petition and order. Such order shall provide for payment on the basis of rate per acre-foot of water service contracted for said lands within the district; Provided, that the board may divide the district into units and fix a different rate per acre-foot of water in the respective units; and provided further, that such rates shall be equitable although not necessarily equal or uniform for like classes of services throughout the district.Source  Laws 1947, c. 173, § 18(2), p. 544.
NE Code § 46-552 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-552 - Water service; petition; notice; hearing; order.

46-552.  Water service; petition; notice; hearing; order.The secretary of the board shall cause notice of the filing of such petition to be given and published, which notice shall state the filing of such petition and give notice to all persons interested to appear at the office of the board at a time named in the notice and show cause in writing, if any they have, why the petition should not be granted. The board at the time and place mentioned in said notice, or at such time or times to which the hearing on the petition may be adjourned, shall proceed to hear the petition and objections thereto presented in writing by any person showing cause as aforesaid, why the petition should not be granted. The failure of any person interested to show cause, in writing, as aforesaid, shall be deemed and taken as an assent on his part to the granting of the petition. The board may, at its discretion, accept or reject the petition. If it deems it is for the best interest of the district that the petition shall be granted, it shall enter an order to that effect granting the petition, and from and after such order the petitioner or persons interested therein shall be deemed to have acquired the water service as set forth in the order. If such petition is granted, the board shall cause a certified copy of the order granting the petition to be recorded in the county in which the lands are located and thereafter, the annual installments and annual operating and maintenance charges shall be a perpetual tax lien upon such lands. The board shall certify to the county assessor, or county clerk acting as ex officio county assessor, of the county within the district in which such lands are located the amount of the annual installments, plus a fair proportionate amount of the estimated operating and maintenance charges apportioned to the lands for the term of years such service is to be supplied, and such county assessor shall extend the amount so certified on the tax roll as a flat special assessment against the lands for which such water is petitioned and allotted.Source   Laws 1947, c. 173, § 18(3), p. 545;   Laws 1951, c. 151, § 8, p. 607.
NE Code § 46-553 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-553 - Annual assessments; levy; limitations; additional levy.

46-553.  Annual assessments; levy; limitations; additional levy.The board in making the annual assessments and levies as provided in the Reclamation Act shall take into account the maturing indebtedness for the ensuing year as provided in its contracts, the maturing of bonds and interest on all bonds, and deficiencies and defaults of prior years and shall make ample provision for the payment thereof. In case the proceeds of such levies and assessments made under the act, together with all revenue of the district, are not sufficient to maintain and operate the works of the district and to punctually pay the annual installments on its contracts, bonds, or contracts and bonds and interest thereon and to pay defaults and deficiencies, then the board shall make such additional levies of taxes, assessments, or taxes and assessments as may be necessary for such purposes and notwithstanding any limitations by contract, order, tax lien, or otherwise. Such taxes and assessments shall be made and continue until the indebtedness of the district is fully paid. The amount of such additional levies of taxes under Class A as provided in section 46-542 shall not in any one year exceed an amount that would be raised by a levy of three and five-tenths cents on each one hundred dollars against the taxable value of such property as fixed for general tax purposes. The levies for defaults and deficiencies shall not at any time be so made as to impose upon Class A as provided in section 46-542 payments in excess of twenty-five percent of the anticipated revenue from all sources to be raised for the specific purpose of payment of existing defaults and deficiencies. In making such additional levies, assessments, or levies and assessments, the board shall take into account all sources of revenue and equitably distribute the burden of such defaults and deficiencies according to the uses and benefits as provided in the act.Source   Laws 1947, c. 173, § 19, p. 546;   Laws 1951, c. 151, § 9, p. 608;   Laws 1979, LB 187, § 174;   Laws 1992, LB 719A, § 152.  Annotations An additional levy of taxes is authorized by this section. Nebraska Mid-State Reclamation District v. Hall County, 152 Neb. 410, 41 N.W.2d 397 (1950).
NE Code § 46-555 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-555 - Taxes; levy; lien; collection.

46-555.  Taxes; levy; lien; collection.It shall be the duty of the officer or body having authority to levy taxes within each county, city and county, or village, to levy the taxes and special assessments as provided in sections 46-501 to 46-573 and it shall be the duty of all county, or city and county officials, charged with the duty of collecting taxes, to collect such taxes and special assessments in the time, form and manner and with like interest and penalties as county or city and county taxes are collected and when collected to pay the same to the district ordering its levy or collection. The payment of such collections shall be made through the secretary of the district and paid into the depository thereof to the credit of the district. All taxes and assessments made under sections 46-501 to 46-573 together with all interest thereon and penalties for default in payment thereof, and all costs in collecting the same, shall until paid constitute a perpetual lien on a parity with the tax lien of general, state, county, city, village or school taxes and no sale of such property to enforce any general, state, county, city, village or school tax or other liens, shall extinguish the perpetual lien of such taxes and assessments.Source  Laws 1947, c. 173, § 21, p. 548. Cross References  Property tax liens, penalties, and interest, see sections 77-203 to 77-209.
NE Code § 46-556 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-556 - Taxes; levy; delinquent; sale.

46-556.  Taxes; levy; delinquent; sale.If the taxes, assessments, or taxes and assessments, levied are not paid when due as herein provided, then the real property shall be sold at the regular tax sale for the payment of the taxes and assessments, interest, and penalties, in the manner provided by the statutes of the State of Nebraska for selling property for payment of general taxes. If there are no bids at the tax sale for the property so offered under Class A and Class B, the property shall be struck off to the county, and the county shall account to the district in the same manner as provided by law for accounting for school, village, and city taxes. If there are no bids for the property so offered under Class C and Class D, the property shall be struck off to the district and the tax certificate shall be issued in the name of the district and the board shall have the same power with reference to sale of the tax certificate, as now is vested in a county board and a county treasurer when property is struck off to the counties.Source   Laws 1947, c. 173, § 22, p. 549;   Laws 1951, c. 151, § 11, p. 611.
NE Code § 46-557 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-557 - Taxes; levy; political subdivisions; exemption.

46-557.  Taxes; levy; political subdivisions; exemption.All property of whatever kind and nature owned by the state and by villages, cities, school districts, drainage districts, irrigation districts, park districts, water districts, or any other governmental agency or agencies within the said reclamation district, shall be exempt from assessment and levy by the board as provided by sections 46-501 to 46-573 for the purposes herein contained.Source  Laws 1947, c. 173, § 23, p. 549.
NE Code § 46-558 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-558 - Water; contract; security for payment.

46-558.  Water; contract; security for payment.The board may enter into contracts for water service with persons, mutual ditch companies, water users' associations and other private corporations for irrigation or commercial use as shall be provided by contracts in writing authorized and entered into by the board; and the board shall require that security be given to secure the payments to be made under such contract or contracts.Source  Laws 1947, c. 173, § 24, p. 549.
NE Code § 46-559 (2021)
2021 Nebraska Revised Statutes|Chapter 46 - Irrigation and Regulation of Water|46-559 - District; indebtedness; levy of assessments.

46-559.  District; indebtedness; levy of assessments.Whenever a contract of indebtedness has been created by the district, it shall be lawful for the board to make the levy of taxes and special assessments in such amount as will create a surplus of funds to meet the annual installments of indebtedness or the payment of bonds and interest, and the necessary maintenance and operating charges, and the board shall cause such surplus funds to be placed in a sinking fund which may be used for the payments of contingencies, defaults and delinquencies, and to pay the future annual installments of indebtedness on contract, bonds, or contract and bonds, and interest.Source   Laws 1947, c. 173, § 25, p. 550;   Laws 1951, c. 151, § 12, p. 611.