reglab/housing_qa huggingface dataset:
NE Code § 15-735 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-735 - Special sidewalk assessments; collection.

15-735.  Special sidewalk assessments; collection.Special sidewalk assessments assessed as provided in section 15-734 may be collected:(1) In the manner usual for the collection or foreclosure of county taxes against real estate;(2) By foreclosure as in case of county taxes against real estate. In the foreclosure of such special sidewalk assessments, any number of parties, owners of abutting property against which property a special sidewalk assessment has been made, may be made parties defendant, and any number of special sidewalk assessments may be foreclosed in one action, the decree, however, to be separate as to each particular piece of abutting property against which such special sidewalk assessments have been levied. A certified copy by the city clerk of the action of the city council in making such special sidewalk assessments shall be received in evidence as prima facie evidence of the regularity of all proceedings in the matter of making and levying such special sidewalk assessments, and such special sidewalk assessments shall constitute a lien prior and superior to all other liens except liens for taxes or other special assessments upon such abutting property. In the foreclosure of such special assessments, the action may be brought in the name of the city against any and all parties subject to the payment of such special sidewalk assessments in one or more actions, and the city may become a purchaser thereof for an amount not exceeding the amount of the special sidewalk assessment and interest and penalties thereon; or(3) The city clerk, upon the request of the city council, shall, under seal of the city, make out a statement containing a description of the property against which special sidewalk assessments are delinquent, the amount of such special sidewalk assessments together with interest and penalties thereon, the name of the owner of such abutting property at the time of the levy, and the date of the levy, and shall transmit the same to the clerk of the district court. Upon request of the city the clerk of the district court shall issue an order of sale of such abutting property and deliver the same to the county sheriff, who shall thereupon cause such property to be advertised and sold as in case of sale of real estate under judgment and execution, except that it shall not be necessary for the county sheriff to cause such property to be appraised. Upon sale the county sheriff shall report the sale thereof to the district court for confirmation.Source   Laws 1901, c. 16, § 109, p. 116;   R.S.1913, § 4542;   C.S.1922, § 3928;   C.S.1929, § 15-721;   R.S.1943, § 15-735;  Laws 2020, LB1003, § 125.
NE Code § 15-751 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-751 - Joint city and county facilities; cooperation with other governmental agencies; authorization; dual officers and employees.

15-751.  Joint city and county facilities; cooperation with other governmental agencies; authorization; dual officers and employees.(1) Any county and any city of the primary class, which is the county seat of such county, shall have the power to join with each other and with other political or governmental subdivisions, agencies, or public corporations whether federal, state, or local, or with any number of combinations thereof, by contract or otherwise in the joint ownership, operation, or performance of any property, facility, power, or function, or in agreements containing the provisions that one or more thereof operate or perform for the other or others. Any such county and any such city shall also have the power to authorize and undertake research, formulate plans, draft and seek the enactment of legislation, take other actions concerning improvement of the relationships between themselves or between each of them and other political or governmental subdivisions, agencies, or public corporations, whether federal, state, or local, for the attainment of voluntary cooperation agreements, annexations, transfers of functions to or from such city, or to or from such county, or city-county consolidation or separation, or any other means of accomplishing changes in governmental organization in which such city or such county has an interest. Such city and such county may undertake such efforts alone or in concert with other political or governmental subdivisions, agencies, or public corporations, whether federal, state, or local, or with public or private research or professional organizations. Such city and such county may appropriate and spend money for such purposes.(2) Any officer or employee, whether elected or appointed, of any county, may also simultaneously be and serve as an officer or employee of any such city of the primary class, referred to in subsection (1) of this section, which is the county seat of the county where such duties are not incompatible. Any officer or employee, whether elected or appointed, of a city of the primary class which is the county seat of a county may also simultaneously be and serve as an officer or employee of the county of which such city is the county seat where such duties are not incompatible, except that this provision shall not apply to or cover the county board of such county or the mayor or members of the city council of such city.Source   Laws 1957, c. 25, § 1, p. 178;  Laws 2020, LB1003, § 126.
NE Code § 15-752 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-752 - Joint city and county facilities; authorization; vote required.

15-752.  Joint city and county facilities; authorization; vote required.Any action authorized under section 15-751 shall be taken only upon the affirmative vote of a majority of the county board of the county in which a city of the primary class is the county seat or a majority of the members of the city council and mayor of such city, and when such action is taken by such governing body, it shall be binding upon all officers and employees of such county or such city.Source   Laws 1957, c. 25, § 2, p. 179;  Laws 2020, LB1003, § 127.
NE Code § 15-753 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-753 - Ornamental lighting districts; bids; letting; special assessment.

15-753.  Ornamental lighting districts; bids; letting; special assessment.The city council of a city of the primary class shall have the power to create ornamental lighting districts for the purpose of acquiring and installing ornamental lights, including poles, fixtures, wiring, underground conduits, and all necessary equipment and accessories, in or along any street, streets, public grounds, or public way or ways, within the city. All such districts shall be known as ornamental lighting districts and shall be created by ordinance which shall designate the property within the district to be benefited. The city shall have the power to advertise for bids for the installation, construction, and equipment for such ornamental lights and to contract with the lowest responsible bidder therefor as authorized in its home rule charter. The cost of such ornamental lights may be, in whole or in part, assessed proportionately to the benefits on the property specially benefited, and the city council shall have the power and authority to fix the period of time for the payment of the special assessments and to issue bonds, as authorized by its home rule charter.Source   Laws 1969, c. 66, § 5, p. 381;  Laws 2020, LB1003, § 128.
NE Code § 15-754 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-754 - Public improvement districts; cost; special assessment.

15-754.  Public improvement districts; cost; special assessment.The city council of a city of the primary class shall have the power by ordinance to create public improvement districts for opening, widening, or enlarging of any street, alley, boulevard, or public way or the establishing or enlarging of any park or parkway within the city. Such special improvement district having been created, the city may acquire, by agreement, purchase, condemnation, or otherwise, the necessary lands, lots, or grounds to carry out the purposes of the district. The cost thereof may be, in whole or in part, assessed proportionate to benefits, on the property specially benefited. The city council shall have power and authority to fix the period of time for the payment of the special assessments and to issue bonds, as authorized by its home rule charter.Source   Laws 1969, c. 66, § 8, p. 382;  Laws 2020, LB1003, § 129.
NE Code § 15-801 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-801 - Biennial budget authorized.

15-801.  Biennial budget authorized.A city of the primary class may adopt biennial budgets for biennial periods if such budgets are provided for by a city charter provision. For purposes of this section:(1) Biennial budget means a budget that provides for a biennial period to determine and carry on the city's financial and taxing affairs; and(2) Biennial period means the two fiscal years comprising a biennium commencing in odd-numbered or even-numbered years.Source  Laws 2000, LB 1116, § 1;  Laws 2010, LB779, § 17.
NE Code § 15-807 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-807 - Board of equalization; procedure; quorum.

15-807.  Board of equalization; procedure; quorum.The city council of a city of the primary class shall constitute the board of equalization for the city and shall have power as such board to equalize all taxes and assessments, to correct any errors in the listing or valuation of property, and to supply any omissions in the same. A majority of all the members elected to the city council shall constitute a quorum for the transaction of business properly before the board, but a less number may adjourn from time to time and compel the attendance of absent members. When sitting as a board of equalization on general or special taxes, the city council may adopt rules and regulations as to the manner of presenting complaints and applying for relief. The city council shall not invalidate or prejudice the proceedings of the board that a majority of the members thereof after organization as a board do not in fact continue present during the advertised hours for the sitting of such board, as long as the city clerk and some member of the board shall be present to receive complaints or applications for relief. No final action shall be taken with respect to any taxes or assessments by the board until a majority of the members of the city council sitting as a board of equalization shall be present and in open session.Source   Laws 1901, c. 16, § 77, p. 99;   R.S.1913, § 4547;   C.S.1922, § 3934;   C.S.1929, § 15-805;   R.S.1943, § 15-807;  Laws 2020, LB1003, § 130.  Annotations A tax levied by city of Lincoln on property that is exempt is one levied for an unauthorized purpose and its collection may be enjoined. East Lincoln Lodge No. 210, A.F. & A.M. v. City of Lincoln, 131 Neb. 379, 268 N.W. 91 (1936).
NE Code § 15-807.01 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-807.01 - Board of equalization for cities of primary class; delinquency.

15-807.01.  Board of equalization for cities of primary class; delinquency.Notwithstanding any existing provisions to the contrary, whenever any city of the primary class has the county within which it is situated collect the taxes for the city, the officials of the county as designated by state law shall constitute a board of equalization for the city except as to special assessments of the city, and the dates when taxes of such city except special taxes shall be a lien or shall be due and payable or shall be delinquent shall be as provided by state law for taxes otherwise collected by the county.Source  Laws 1972, LB 1150, § 2.
NE Code § 15-808 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-808 - Board of equalization; hearings; duties.

15-808.  Board of equalization; hearings; duties.The city council of a city of the primary class sitting as a board of equalization shall hold a session of not less than three or more than thirty days annually commencing on the first Tuesday after the third Monday in June and shall have power:(1) To assess any taxable property, real and personal, not assessed;(2) To review assessments made and correct such assessments as appears to be just. The board shall not increase the assessment of any person, partnership, limited liability company, or corporation until such person, partnership, limited liability company, or corporation has been notified by the board to appear and show cause, if any, why the assessment should not be increased. If personal service of such notice cannot be made in the city, notice may be given by publication and it shall be sufficient if such notice is published in one issue of a legal newspaper in or of general circulation within the city; and(3) To equalize the assessments of all taxable property in the city and to correct any errors in the listing or value thereof. The city council sitting as a board of equalization shall be authorized and empowered to meet at any time for the purpose of equalizing assessment of any omitted or undervalued property and to add to the assessment rolls any taxable property not included.Source   Laws 1901, c. 16, § 78, p. 99;   Laws 1907, c. 9, § 7, p. 79;   R.S.1913, § 4548;   C.S.1922, § 3935;   C.S.1929, § 15-806;   R.S.1943, § 15-808;   Laws 1961, c. 39, § 1, p. 167;   Laws 1992, LB 1063, § 7;   Laws 1992, Second Spec. Sess., LB 1, § 7;   Laws 1993, LB 121, § 132;  Laws 2020, LB1003, § 131.  Annotations  Owner of tax exempt real estate is entitled to enjoin collection of taxes thereon even though statute provides a remedy, inasmuch as tax is absolutely void. East Lincoln Lodge No. 210, A.F. & A.M. v. City of Lincoln, 131 Neb. 379, 268 N.W. 91 (1936). Upon notice, board may assess property omitted from list. White v. City of Lincoln, 79 Neb. 153, 112 N.W. 369 (1907).
NE Code § 15-809 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-809 - Board of equalization; special assessments; equalization.

15-809.  Board of equalization; special assessments; equalization.The city council of a city of the primary class shall act as a board to equalize all special assessments, except for sidewalks affecting single properties, before special taxes for local improvements be finally levied, distributed, and apportioned, and to correct any errors therein, upon notice as provided in this section. The board shall be in session not less than two hours on two successive days, and until it hears all complaints owners may make to the proposed distribution and levy of the tax, and shall equalize the tax and correct errors therein. If by reduction of the amount charged on any property it is necessary to increase the proposed amount upon other property, the owner shall be notified in person or at his or her residence, or by five days' publication in a legal newspaper in or of general circulation in the city if not a resident, or if changes are many, another distribution may be submitted by any member or any owner interested, and notice by five days' publication in a legal newspaper in or of general circulation in the city be given of a second session for equalization, at which time the equalization shall be completed.Source   Laws 1901, c. 16, § 80, p. 100;   R.S.1913, § 4549;   C.S.1922, § 3936;   C.S.1929, § 15-807;   R.S.1943, § 15-809;  Laws 2020, LB1003, § 132.  Annotations Review of decision of board of equalization is by error proceeding. Webster v. City of Lincoln, 50 Neb. 1, 69 N.W. 394 (1896).
NE Code § 15-810 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-810 - Board of equalization; power to compel testimony.

15-810.  Board of equalization; power to compel testimony.The city council of a city of the primary class or any committee of the members thereof or the city council, when sitting as a board of equalization, shall have the power to compel the attendance of witnesses for the investigation of matters that may come before such city council or committee, and the presiding officer of the city council or chairperson of such committee, for the time being, may administer the requisite oaths. Such city council or committee of the members thereof or the city council, when sitting as a board of equalization, shall have the same authority to compel the giving of testimony as is conferred on courts of justice.Source   Laws 1901, c. 16, § 123, p. 123;   R.S.1913, § 4550;   C.S.1922, § 3937;   C.S.1929, § 15-808;   R.S.1943, § 15-810;  Laws 2020, LB1003, § 133.  Annotations In assessment of omitted property, board may place property on tax list from evidence given in nature of judicial proceedings. White v. City of Lincoln, 79 Neb. 153, 112 N.W. 369 (1907).
NE Code § 15-811 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-811 - Taxes; omitted property; assessment.

15-811.  Taxes; omitted property; assessment.If for any reason any taxable property in a city of the primary class escapes taxation in any year, it shall be the duty of the city council when sitting as a board of equalization in any subsequent year to assess such property at a fair valuation for the year or years for which such property should have been assessed and to levy thereon under such assessment a tax at the same rate and upon the same basis that other taxable property was assessed for the year in which such property escaped taxation, which tax and levy shall be in addition to all current or other taxes on the same property.Source   Laws 1901, c. 16, § 79, p. 100;   R.S.1913, § 4552;   C.S.1922, § 3939;   C.S.1929, § 15-810;   R.S.1943, § 15-811;  Laws 2020, LB1003, § 134.
NE Code § 15-812 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-812 - Tax list; delivered to city treasurer; errors.

15-812.  Tax list; delivered to city treasurer; errors.As soon as the assessment roll has been equalized and the annual levy made on such assessment roll in a city of the primary class, the city clerk shall immediately make out a tax list, which shall be as nearly as practicable in the form prescribed by law for the tax list to be furnished county treasurers, and the city clerk shall deliver such tax list to the city treasurer on or before the first day of October next after the date of the levy in each year. Errors in the name of persons assessed may be corrected by the city treasurer and the tax collected from the person intended, and in case the city treasurer finds that any land has been omitted in the assessment, the city treasurer shall report that fact to the city council, who may assess the same and direct the correction of the tax list as provided in this section and in section 15-811.Source   Laws 1901, c. 16, § 123, p. 123;   R.S.1913, § 4550;   C.S.1922, § 3940;   C.S.1929, § 15-811;   R.S.1943, § 15-812;  Laws 2020, LB1003, § 135.
NE Code § 15-813 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-813 - Taxes; warrant of city clerk; form.

15-813.  Taxes; warrant of city clerk; form.To each tax list delivered as provided in section 15-812, a warrant under the hand of the city clerk of the city of the primary class shall be annexed, to be substantially in the following form:In the name and by the authority of the State of Nebraska: To ............... city treasurer of the city of ............... in Nebraska;You are hereby commanded to collect from each of the persons and corporations named in the annexed tax list and owners of real estate described therein the taxes set down in such list opposite their respective names, and the several parcels of land described therein; and in case any person or corporation upon whom any such tax or sum is imposed, or who by law is required to pay the same, shall refuse or neglect to pay the full amount thereof before the first day of March (or September), 20.... (insert year after levy), you are to levy and collect the same by distress and sale of the goods and chattels of the person or corporation so taxed as are by law required to pay such tax.Given under my hand and official seal this ............... day of ............... A.D. 20.... . ....................................... City Clerk of the City of ........... . Source   Laws 1901, c. 16, § 83, p. 101;   R.S.1913, § 4557;   C.S.1922, § 3944;   C.S.1929, § 15-815;   Laws 1933, c. 136, § 16, p. 526;   C.S.Supp.,1941, § 15-815;   R.S.1943, § 15-813;  Laws 2004, LB 813, § 3;  Laws 2020, LB1003, § 136.
NE Code § 15-814 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-814 - Taxes; warrant of city clerk; authority of city treasurer.

15-814.  Taxes; warrant of city clerk; authority of city treasurer.Any warrant issued pursuant to section 15-813 shall fully authorize and empower the city treasurer of the city of the primary class to levy on any personal property belonging to such delinquent, and such warrant shall be a full and complete justification of the city treasurer in any action brought to recover damages or costs for any act or proceeding by the city treasurer done or taken in conformity with the commands thereof.Source   Laws 1901, c. 16, § 84, p. 102;   R.S.1913, § 4558;   C.S.1922, § 3945;   C.S.1929, § 15-816;   R.S.1943, § 15-814;  Laws 2020, LB1003, § 137.
NE Code § 15-816 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-816 - Delinquent taxes; collection.

15-816.  Delinquent taxes; collection.All municipal personal taxes in a city of the primary class shall be collected from the personal property of the person, partnership, limited liability company, or corporation owning such personal property. All delinquent municipal taxes levied on any real estate within such city shall be collected by sale of such real estate in the same manner as in case of sale for delinquent county taxes.Source   Laws 1901, c. 16, § 86, p. 102;   R.S.1913, § 4560;   C.S.1922, § 3947;   C.S.1929, § 15-818;   R.S.1943, § 15-816;   Laws 1993, LB 121, § 133;  Laws 2020, LB1003, § 138.
NE Code § 15-817 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-817 - Ordinances to enforce collection of taxes; power.

15-817.  Ordinances to enforce collection of taxes; power.The mayor and city council of a city of the primary class shall have full power and authority to pass ordinances not inconsistent with the laws of this state which they may deem necessary to secure a speedy and thorough collection of all municipal taxes and special assessments.Source   Laws 1901, c. 16, § 87, p. 102;   R.S.1913, § 4561;   C.S.1922, § 3948;   C.S.1929, § 15-819;   R.S.1943, § 15-817;  Laws 2020, LB1003, § 139.
NE Code § 15-818 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-818 - Taxes; payable in money, warrants, and coupons.

15-818.  Taxes; payable in money, warrants, and coupons.All municipal taxes and special assessments in a city of the primary class shall be paid in money, or in warrants of the city drawn on the fund for which the same is offered, except that coupons on any bonds of the city shall be received in payment of taxes or special assessments.Source   Laws 1901, c. 16, § 88, p. 102;   R.S.1913, § 4562;   C.S.1922, § 3949;   C.S.1929, § 15-820;   R.S.1943, § 15-818;  Laws 2020, LB1003, § 140.
NE Code § 15-819 (2021)
2021 Nebraska Revised Statutes|Chapter 15 - Cities of the Primary Class|15-819 - Personal property tax; lien upon personal property.

15-819.  Personal property tax; lien upon personal property.Taxes assessed upon personal property in a city of the primary class shall be a lien upon the personal property of the person, partnership, limited liability company, or corporation assessed from and after the time the tax books are received by the city treasurer. Such lien shall be prior and superior to all other liens thereon except liens for taxes.Source   Laws 1901, c. 16, § 89, p. 103;   R.S.1913, § 4563;   C.S.1922, § 3950;   R.S.1943, § 15-819;   Laws 1993, LB 121, § 134;  Laws 2020, LB1003, § 141.