reglab/housing_qa huggingface dataset:
NE Code § 19-2418 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2418 - Sidewalks; construct, replace, repair; districts; special assessments; payment.

19-2418.  Sidewalks; construct, replace, repair; districts; special assessments; payment.The mayor and city council or village board of trustees shall levy special assessments on the lots and parcels of land abutting on or adjacent to the sidewalk improvements specially benefited thereby in any sidewalk district created pursuant to section 19-2417 in proportion to the benefits to pay the cost of such improvements. All special assessments shall be a lien on the property on which levied from the date of the levy until paid. The special assessment for the sidewalk improvement shall be levied at one time and shall become delinquent as follows: One-seventh of the total assessment shall become delinquent in ten days after such levy; one-seventh in one year; one-seventh in two years; one-seventh in three years; one-seventh in four years; one-seventh in five years; and one-seventh in six years. Each of such installments, except the first, shall draw interest at the rate of not exceeding the rate of interest specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the time of the levy until the installment becomes delinquent. If the installment becomes delinquent, interest at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, shall be paid thereon as in the case of other special assessments. All such special assessments shall be made and collected in accordance with the procedure established for paving assessments for such city or village.Source   Laws 1965, c. 80, § 2, p. 316;   Laws 1980, LB 933, § 24;   Laws 1981, LB 167, § 25;  Laws 2015, LB361, § 45;  Laws 2019, LB193, § 156.
NE Code § 19-2419 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2419 - Sidewalks; construct, replace, repair; districts; bonds; general obligation; interest; payment.

19-2419.  Sidewalks; construct, replace, repair; districts; bonds; general obligation; interest; payment.For the purpose of paying the cost of sidewalk improvements in any sidewalk district created pursuant to section 19-2417, the mayor and city council or village board of trustees shall have the power and may, by ordinance, cause to be issued bonds of the city or village, to be called Sidewalk Bonds of District No. ...., payable in not exceeding six years from date, and to bear interest annually or semiannually, with interest coupons attached. Such bonds shall be general obligations of the city or village, with principal and interest payable from a fund made up of the special assessments collected and supplemented by transfers from the general fund to make up any deficiency in the collection of the special assessments. For the purpose of making partial payments as the work progresses, warrants bearing interest may be issued by the mayor and city council, or the village board of trustees, upon certificate of the engineer in charge showing the amount of the work completed and materials necessarily purchased and delivered for the orderly and proper continuance of the project, in a sum not exceeding ninety-five percent of the cost thereof, which warrants shall be redeemed and paid upon the sale of the bonds issued and sold. The city or village shall pay to the contractor interest, at the rate of eight percent per annum on the amounts due on partial and final payments, beginning forty-five days after the certification of the amounts due by the engineer in charge and approval by the city council or village board of trustees and running until the date that the warrant is tendered to the contractor.Source   Laws 1965, c. 80, § 3, p. 317;   Laws 1969, c. 51, § 80, p. 324;   Laws 1975, LB 112, § 5;  Laws 2019, LB193, § 157.
NE Code § 19-2420 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2420 - Sewage and water facilities; acquire by gift or purchase from federal government; rates.

19-2420.  Sewage and water facilities; acquire by gift or purchase from federal government; rates.A city of the first class or city of the second class may acquire by gift or purchase from the federal government or any agency thereof sewer lines and sewage disposal systems, waterworks, and water distribution systems, whether within or without the corporate limits, and operate and extend the same, even though such system or systems are or may be and continue to be wholly disconnected and separate from any such utility system already belonging to such city, when, in the judgment of the mayor and city council of such a city not having a board of public works or of its board of public works in such a city having such board, it is beneficial to such city to do so. For the purpose of acquiring, maintaining, operating, and extending any such system, any such city may use funds from any sewer, water, or electrical system presently owned and operated by it, without prior appropriation of such funds, and any other funds lawfully available for such purpose.Rates charged for the use of any system or works acquired under this section shall be reasonable and based on cost properly allocable to the customers of such system.Source   Laws 1967, c. 88, § 1, p. 277;  Laws 2019, LB193, § 158.
NE Code § 19-2421 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2421 - Leases authorized; term; option to purchase.

19-2421.  Leases authorized; term; option to purchase.The mayor and city council of any city of the first class or city of the second class, and the chairperson and village board of trustees of any village, in addition to other powers granted by law, may enter into contracts for lease of real or personal property for any purpose for which the city or village is authorized by law to purchase property or construct improvements. Such leases shall not be restricted to a single year and may provide for the purchase of the property in installment payments.Source   Laws 1969, c. 110, § 1, p. 518;  Laws 2019, LB193, § 159.
NE Code § 19-2422 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2422 - Special assessment; appeal; district court; powers; tried de novo.

19-2422.  Special assessment; appeal; district court; powers; tried de novo.Any owner of real property who feels aggrieved by the levy of any special assessment by any city of the first class, city of the second class, or village may appeal from such assessment, both as to the validity and amount thereof, to the district court of the county where such assessed real property is located. The issues on such appeal shall be tried de novo. The district court may affirm, modify, or vacate the special assessment or may remand the case to the local board of equalization for rehearing.Source   Laws 1975, LB 468, § 1;  Laws 2019, LB193, § 160.  Annotations  This section provides a taxpayer with a means by which his or her constitutional challenges to a special tax assessment can be fairly and fully adjudicated. Francis v. City of Columbus, 267 Neb. 553, 676 N.W.2d 346 (2004). Plaintiffs did not waive their right to contest the assessment for a sanitary sewer extension district by failing to file notice of appeal within 10 days of the levy. Plaintiffs attacked the formation of the district, not the amount of assessments that have been levied against their property. A special assessment is subject to collateral attack for a fundamental defect. Christensen v. City of Tekamah, 230 Neb. 576, 432 N.W.2d 798 (1988). A landowner's right to challenge the validity and amount of a special assessment pursuant to this section is not waived when such landowner attains a deferral of payment of the assessment, pursuant to sections 19-2425 to 19-2431. Brown v. City of York, 227 Neb. 183, 416 N.W.2d 574 (1987).
NE Code § 19-2423 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2423 - Special assessment; notice of appeal; time; bond; costs.

19-2423.  Special assessment; notice of appeal; time; bond; costs.The owner appealing a special assessment pursuant to section 19-2422 shall, within ten days from the levy of such special assessment, file a notice of appeal with the city clerk or village clerk and shall post a bond in the amount of two hundred dollars conditioned that such appeal shall be prosecuted without delay and the appellant shall pay all costs charged against him or her.Source   Laws 1975, LB 468, § 2;  Laws 2019, LB193, § 161.  Annotations Plaintiffs did not waive their right to contest the assessment for a sanitary sewer extension district by failing to file notice of appeal within 10 days of the levy. Plaintiffs attacked the formation of the district, not the amount of assessments that have been levied against their property. A special assessment is subject to collateral attack for a fundamental defect. Christensen v. City of Tekamah, 230 Neb. 576, 432 N.W.2d 798 (1988).
NE Code § 19-2424 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2424 - City clerk or village clerk; prepare transcript; cost; indigent appellant.

19-2424.  City clerk or village clerk; prepare transcript; cost; indigent appellant.(1) Upon the request of the owner appealing a special assessment pursuant to section 19-2422 and the payment by him or her of the estimated cost of preparation of the transcript to the city clerk or village clerk or such clerk's designee, the city clerk or village clerk shall cause a complete transcript of the proceedings before such city or village to be prepared. The cost of preparing the transcript shall be calculated in the same manner as the calculation of the fee for a court reporter for the preparation of a bill of exceptions as specified by rules of practice prescribed by the Supreme Court. At such time as the completed transcript is provided to the appellant, the appellant shall pay the amount of the cost of preparation which is in excess of the estimated cost already paid or shall receive a refund of any amount in excess of the actual cost. An appellant determined to be indigent shall not be required to pay any costs associated with such transcript preparation.(2) For purposes of this section, indigent means the inability to financially pursue the appeal without prejudicing the appellant's ability to provide economic necessities for the appellant or the appellant's family. Indigency shall be determined by the court having jurisdiction over the appeal upon motion of the appellant. The court shall make a reasonable inquiry to determine the appellant's financial condition and shall consider such factors as the appellant's income, the availability to the appellant of other resources, including real and personal property, bank accounts, social security benefits, and unemployment or other benefits, the appellant's normal living expenses, the appellant's outstanding debts, the number and age of the appellant's dependents, and other relevant circumstances.Source   Laws 1975, LB 468, § 3;  Laws 2009, LB441, § 5;  Laws 2019, LB193, § 162.
NE Code § 19-2425 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2425 - Special assessment; file petition on appeal and transcript with district court; time.

19-2425.  Special assessment; file petition on appeal and transcript with district court; time.The owner appealing a special assessment pursuant to section 19-2422 shall file his or her petition on appeal in the district court, together with a transcript of the proceedings before the city or village, within thirty days from the date of the levy of such special assessment.Source   Laws 1975, LB 468, § 4;  Laws 2019, LB193, § 163.  Annotations A landowner's right to challenge the validity and amount of a special assessment pursuant to section 19-2422 is not waived when such landowner attains a deferral of payment of the assessment, pursuant to sections 19-2425 to 19-2431. Brown v. City of York, 227 Neb. 183, 416 N.W.2d 574 (1987).
NE Code § 19-2426 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2426 - Irrigation or drainage ditch, canal, or lateral; wall, enclose, or cover; procedure.

19-2426.  Irrigation or drainage ditch, canal, or lateral; wall, enclose, or cover; procedure.Any city of the first class, city of the second class, or village may wall, enclose, or cover in a manner that will not restrict or impair the intended purpose, function, or operation of a segment of any irrigation or drainage ditch, canal, or lateral, whether on public or private property, which lies within the corporate limits of such city or village, and for this purpose may acquire and hold land or an interest in land. Nothing in this section shall be construed to authorize the taking of property without payment of compensation when required by law. Such city or village may undertake and finance a project authorized by this section either independently or jointly with any person owning or operating such irrigation ditch, canal, or lateral. If such project is undertaken independently, the owner or operator of such irrigation ditch, canal, or lateral shall approve the design of the project prior to any construction.Source   Laws 1979, LB 13, § 1;  Laws 2019, LB193, § 164.
NE Code § 19-2427 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2427 - Improvement district; adjacent land; how treated; special assessments.

19-2427.  Improvement district; adjacent land; how treated; special assessments.Any city of the first class, city of the second class, or village may include land adjacent to such city or village when creating an improvement district, such as a sewer, paving, water, water extension, or sanitary sewer extension district. The city council or village board of trustees may levy a special assessment for the costs of such improvements upon the properties found specially benefited thereby, except as provided in sections 19-2428 to 19-2431.Source   Laws 1979, LB 136, § 4;   Laws 1983, LB 94, § 4;   Laws 1987, LB 679, § 1;  Laws 2015, LB361, § 46;  Laws 2019, LB193, § 165.
NE Code § 19-2428 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2428 - Improvement district; land within agricultural use zone; how treated.

19-2428.  Improvement district; land within agricultural use zone; how treated.(1) Whenever the city council of a city of the first class or city of the second class or the village board of trustees of a village creates an improvement district as specified in section 19-2427 which includes land adjacent to such city or village and such adjacent land 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 pursuant to sections 19-2428 to 19-2431.(2) For purposes of sections 19-2428 to 19-2431:(a) Agricultural use means the use of land as described in section 77-1359, so that incidental use of the land for nonagricultural or nonhorticultural purposes shall not disqualify the land; and(b) Agricultural use zone means designation of any land predominantly for agricultural or horticultural use by any political subdivision pursuant to sections 19-925 to 19-933, Chapter 14, article 4, Chapter 15, article 9, Chapter 16, article 9, Chapter 17, article 10, or Chapter 23, article 1. The primary objective of the agricultural use zoning shall be to preserve and protect agricultural activities and the potential for the 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.Source   Laws 1983, LB 94, § 5;   Laws 1987, LB 679, § 2;  Laws 2006, LB 808, § 5;  Laws 2019, LB193, § 166.
NE Code § 19-2429 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2429 - Agricultural land within improvement district; deferral of special assessment; procedure.

19-2429.  Agricultural land within improvement district; deferral of special assessment; procedure.(1) Any owner of record title eligible for the deferral granted by section 19-2428 shall, to secure such assessment, make application to the city council of any city of the first class or city of the second class or the village board of trustees of any village within ninety days after creation of an improvement district as specified in section 19-2427 which includes land adjacent to such city or village which is within an agricultural use zone and is used exclusively for agricultural use.(2) Any owner of record title who makes application for the deferral provided by sections 19-2428 to 19-2431 shall notify the county register of deeds of such application in writing prior to approval by the city council or village board of trustees.(3) The city council or village board of trustees shall approve the application of any owner of record title upon determination that (a) the property is within an agricultural use zone and is used exclusively for agricultural use and (b) the owner has complied with subsection (2) of this section.Source   Laws 1983, LB 94, § 6;   Laws 1987, LB 679, § 3;  Laws 2019, LB193, § 167.
NE Code § 19-2430 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2430 - Agricultural land within improvement district; deferral of special assessment; termination; when.

19-2430.  Agricultural land within improvement district; deferral of special assessment; termination; when.The deferral provided for in sections 19-2428 to 19-2431 shall be terminated upon any of the following events:(1) Notification by the owner of record title to the city council or village board of trustees to remove such deferral;(2) Sale or transfer to a new owner who does not make a new application within sixty 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 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.Source   Laws 1983, LB 94, § 7;  Laws 2019, LB193, § 168.
NE Code § 19-2431 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2431 - Agricultural land within improvement district; payment of special assessments; when; interest; lien.

19-2431.  Agricultural land within improvement district; payment of special assessments; when; interest; lien.(1) Whenever property which has received a deferral pursuant to sections 19-2428 to 19-2431 becomes disqualified for such deferral, the owner of record title of such property shall pay to the city or village an amount equal to 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. Interest upon the special assessments shall be deferred and shall accrue from the time the property becomes disqualified for deferral. The interest rate shall be the same as was charged to other property owners within the special assessment district in question and amortized over a term to coincide with the original amortization period.(2) In cases where the deferral provided by sections 19-2428 to 19-2431 is terminated as a result of a sale or transfer described in subdivision (2) or (3) of section 19-2430, the lien for assessments and interest shall attach as of the day preceding such sale or transfer.Source   Laws 1983, LB 94, § 8;   Laws 1989, LB 106, § 1.
NE Code § 19-2501 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2501 - Transferred to section 13-1111.

19-2501.  Transferred to section 13-1111.
NE Code § 19-2501.01 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2501.01 - Transferred to section 13-1112.

19-2501.01.  Transferred to section 13-1112.
NE Code § 19-2502 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2502 - Transferred to section 13-1113.

19-2502.  Transferred to section 13-1113.
NE Code § 19-2503 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2503 - Transferred to section 13-1114.

19-2503.  Transferred to section 13-1114.
NE Code § 19-2504 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2504 - Transferred to section 13-1115.

19-2504.  Transferred to section 13-1115.
NE Code § 19-2505 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2505 - Transferred to section 13-1116.

19-2505.  Transferred to section 13-1116.
NE Code § 19-2506 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2506 - Transferred to section 13-1118.

19-2506.  Transferred to section 13-1118.
NE Code § 19-2507 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2507 - Transferred to section 13-1117.

19-2507.  Transferred to section 13-1117.
NE Code § 19-2509 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2509 - Transferred to section 13-1119.

19-2509.  Transferred to section 13-1119.
NE Code § 19-2510 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2510 - Transferred to section 13-1120.

19-2510.  Transferred to section 13-1120.
NE Code § 19-2511 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2511 - Transferred to section 13-1121.

19-2511.  Transferred to section 13-1121.
NE Code § 19-2601 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2601 - Transferred to section 18-2101.

19-2601.  Transferred to section 18-2101.
NE Code § 19-2602 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2602 - Transferred to section 18-2102.

19-2602.  Transferred to section 18-2102.
NE Code § 19-2602.01 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2602.01 - Transferred to section 18-2102.01.

19-2602.01.  Transferred to section 18-2102.01.
NE Code § 19-2603 (2021)
2021 Nebraska Revised Statutes|Chapter 19 - Cities and Villages; Laws Applicable to More Than One and Less Than All Classes|19-2603 - Transferred to section 18-2103.

19-2603.  Transferred to section 18-2103.