reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-528 - Street improvements; bonds; issuance; amount; use of proceeds.

14-528.
Street improvements; bonds; issuance; amount; use of proceeds.
The city council of a city of the metropolitan class is authorized to issue and sell bonds of the city, from time to time, to finance street improvements, as provided in this section. The amount of bonds which may be issued and sold at any one time shall not exceed the total amount of bona fide contracts actually entered into for the kinds of street improvements included within this section and for the financing of which provisions have not otherwise been made. The proceeds from bonds sold under the authority of this section may be used and employed to finance or to aid in financing the classes and kinds of improvement, inclusive of all proper intersection charges, designated in this section, including paving, repaving, surfacing and renewing surfaces, changing character of paving, guttering, reguttering, curbing and recurbing, improvements made in combination as authorized in section 14-391, and macadamizing streets, avenues, alleys, and public thoroughfares of the city.
Source
Laws 1921, c. 116, art. IV, § 23, p. 479;
C.S.1922, § 3649;
C.S.1929, § 14-526;
R.S.1943, § 14-528;
Laws 1961, c. 30, § 7, p. 150;
Laws 2022, LB800, § 179.
Annotations
Language of resolution, declaring it "expedient and necessary" to grade street, is sufficient compliance. Burkley v. City of Omaha, 102 Neb. 308, 167 N.W. 72 (1918).
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-529 - Street improvements; bonds; issuance; interest; term.

14-529.
Street improvements; bonds; issuance; interest; term.
Bonds issued under the authority of the provisions of section 14-528 shall be denominated bonds to finance street improvements, shall be issued and sold in accordance with the provisions of section 14-515 governing the issuance and sale of bonds, and shall bear an interest rate not greater than the rate of interest specified in such section regarding general bonds of the city. Such bonds so issued may be made payable in not less than five years and in not more than twenty years from date of issue.
Source
Laws 1921, c. 116, art. IV, § 23, p. 479;
C.S.1922, § 3649;
C.S.1929, § 14-526;
R.S.1943, § 14-529;
Laws 1947, c. 15, § 9, p. 87;
Laws 2022, LB800, § 180.
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-530 - Street improvements; bonds; proceeds, uses; special assessment sinking fund; purpose.

14-530.
Street improvements; bonds; proceeds, uses; special assessment sinking fund; purpose.
(1) The proceeds from the sale of bonds authorized under section 14-528, together with all special taxes and assessments to be levied for the classes of improvements designated in such section, and the proceeds in the nature of all earnings and income from the investment and use of such proceeds, shall be used and employed to finance such classes of improvements, inclusive of all proper intersection charges.
(2) All such proceeds shall be credited to a fund to be designated special assessment sinking fund, and, except such part of such fund as may be required to pay proper intersection charges, shall be kept and maintained within such fund. The accumulations in such fund, less the amounts of such fund necessary to pay proper intersection charges from time to time, shall constitute a sinking fund to pay interest as it accrues and finally to pay at maturity all bonds issued and sold under the provisions of this section, except such part of such fund as has been devoted to the payment of proper intersection charges.
(3) The proportion of bonds authorized under this section and necessary to pay proper intersection charges, inclusive of interest on such bonds, shall be paid and redeemed from the general sinking fund of the city.
(4) In all cases where taxes and special assessments levied under section 14-533 have been paid and have been credited to the special assessment sinking fund, such taxes and special assessments as well as all other credits in such fund may be used to finance other improvements, but only to the extent which will leave the fund available to pay all bonds issued to finance street improvements and interest on such bonds when maturing or due, except such part as by this section is charged to the general sinking fund of the city.
Source
Laws 1921, c. 116, art. IV, § 23, p. 479;
C.S.1922, § 3649;
C.S.1929, § 14-526;
R.S.1943, § 14-530;
Laws 2022, LB800, § 181.
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-531 - Street improvements; bonds; fund to finance intersections; requirements.

14-531.
Street improvements; bonds; fund to finance intersections; requirements.
The city finance department of a city of the metropolitan class shall establish and maintain a fund to be designated fund to finance intersections. Immediately upon the completion of the work of any contract for improvements authorized by this section, the city engineer shall estimate and certify to the city council the amount which has been spent in the performance of such contract for proper intersection purposes. The city council shall at once examine such certification and either approve or reject the amount so certified. If such certification is rejected, further certifications shall be required until a proper amount has been certified, which shall be approved. As soon as approved, the city finance department shall charge the special assessment sinking fund with the full amount as approved and shall credit the fund to finance intersections with a like amount. Just before each interest payment date an account shall be correctly and exactly stated between such funds so as to apportion as properly and exactly as possible the respective interest charge against each fund. Both such funds shall be continuously kept and maintained so that the fund to finance intersections will show exactly or approximately the total amount of bonds which has been devoted to the payment of intersection charges.
Source
Laws 1921, c. 116, art. IV, § 23, p. 480;
C.S.1922, § 3649;
C.S.1929, § 14-526;
R.S.1943, § 14-531;
Laws 2022, LB800, § 182.
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-532 - Street improvements; bonds; special assessment sinking fund; investment; special use.

14-532.
Street improvements; bonds; special assessment sinking fund; investment; special use.
A city of the metropolitan class may, when not required for any of the purposes specified in section 14-530, temporarily invest funds contained in the special assessment sinking fund in securities of the United States Government, the State of Nebraska, the city, the county containing such city, or any publicly owned and operated municipal utilities of such city. All such investments shall be made so as to be closed out and realized upon whenever the proceeds so invested are needed for the purpose specified in such section. The proceeds of the special assessment sinking fund, insofar as required, may be used to complete the work under a contract where the contractor fails or refuses to perform such work.
Source
Laws 1921, c. 116, art. IV, § 23, p. 481;
C.S.1922, § 3649;
C.S.1929, § 14-526;
R.S.1943, § 14-532;
Laws 2022, LB800, § 183.
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-533 - Street improvements; special assessments authorized; use.

14-533.
Street improvements; special assessments authorized; use.
Upon the completion of the work under any contract authorized by sections 14-528 to 14-532, the city council of a city of the metropolitan class is authorized to levy and assess, in the usual manner, special taxes and assessments to the extent of benefits conferred by such work to pay the costs of the improvements less the amount of proper intersection costs under such contract, all of which taxes and special assessments shall constitute a sinking fund, as and for the purposes specified in section 14-530.
Source
Laws 1921, c. 116, art. IV, § 23, p. 481;
C.S.1922, § 3649;
C.S.1929, § 14-526;
R.S.1943, § 14-533;
Laws 2022, LB800, § 184.
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-534 - Streets; grading; estimate of cost; contract for.

14-534.
Streets; grading; estimate of cost; contract for.
Before any street, avenue, alley, or thoroughfare is graded within a city of the metropolitan class, the city engineer shall make a careful and detailed estimate of the total cost of such grading, and shall report such estimate to the city council as an approximate estimate of such cost. If such estimate is approved by the city council, a contract may be let for the grading in the manner provided for letting improvement contracts, except that such contract shall not exceed in total amount the approved approximate estimate.
Source
Laws 1921, c. 116, art. IV, § 24, p. 481;
C.S.1922, § 3650;
C.S.1929, § 14-527;
R.S.1943, § 14-534;
Laws 2022, LB800, § 185.
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-535 - Streets; grading; bonds; requirements; interest; maturity; sale; use of proceeds.

14-535.
Streets; grading; bonds; requirements; interest; maturity; sale; use of proceeds.
As soon as any contract is let pursuant to section 14-534, the city council of a city of the metropolitan class is authorized to issue bonds of the city in amounts sufficient to pay for the total work to be done under such contract. Unless bonds are issued for such purpose, the contract shall not be performed and shall not be binding upon the city. Bonds issued under the provisions of section 14-534 shall be denominated grading bonds, and shall state upon the face of such bonds the street or part of street to be graded from the proceeds of such bonds. Such bonds shall be due and payable in five years from date of such bonds, shall draw interest at a rate not to exceed the rate of interest specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, payable semiannually, shall have interest coupons attached, and shall not be sold or disposed of below par. The proceeds from such bonds shall be used only for the purpose of paying the costs of the grading for which issued. Such bonds may be sold or disposed of in the manner deemed best or advisable. As the work of grading progresses, partial estimates may be allowed and paid and the final estimates paid as soon as allowed.
Source
Laws 1921, c. 116, art. IV, § 24, p. 482;
C.S.1922, § 3650;
C.S.1929, § 14-527;
R.S.1943, § 14-535;
Laws 1980, LB 933, § 2;
Laws 1981, LB 167, § 3;
Laws 2022, LB800, § 186.
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-536 - Streets; grading; special assessments; rate of interest; sinking fund; use.

14-536.
Streets; grading; special assessments; rate of interest; sinking fund; use.
Upon the completion of any grading of a street, avenue, alley, or thoroughfare, the city council of a city of the metropolitan class shall levy special assessments in the manner provided in sections 14-501 to 14-566, to the extent of the benefits, to cover the total costs of such grading. Special assessments so levied shall be made payable as provided in section 14-537. All installments shall draw interest at a rate not to exceed 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 levy until due, and the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, whenever such installments become delinquent. All such special assessments and all interest accruing on such special assessments shall constitute a sinking fund and shall be used only for the purpose of paying the interest on the bonds issued in that connection as such interest accrues and of paying the principal sum of the bonds at the maturity of such bonds.
Source
Laws 1921, c. 116, art. IV, § 24, p. 482;
C.S.1922, § 3650;
C.S.1929, § 14-527;
R.S.1943, § 14-536;
Laws 1980, LB 933, § 3;
Laws 1981, LB 167, § 4;
Laws 1991, LB 745, § 4;
Laws 2022, LB800, § 187.
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-537 - Special assessments; when payable; rate of interest; collection and enforcement.

14-537.
Special assessments; when payable; rate of interest; collection and enforcement.
Special assessments for improving the streets, alleys, sewers, and sidewalks within any improvement district in a city of the metropolitan class, except where otherwise provided, shall be made in accordance with this section. The total cost of improvements shall be levied at one time upon the property and become delinquent as provided in this section. The city may require that the total amount of such assessment be paid in less than ten years if, in each year of the payment schedule, the maximum amount payable, excluding interest, is five hundred dollars. If the total amount is more than five thousand dollars, then the city shall establish a payment schedule of at least ten years but not longer than twenty years with the total amount payable in equal yearly installments, except that the minimum amount payable shall not be less than five hundred dollars per year, excluding interest. The first installment shall be due and delinquent fifty days from the date of levy, the second, one year from date of levy, and a like installment shall be due and delinquent annually thereafter until all such installments are paid. Each of the installments except the first shall draw interest at a rate not to exceed 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 levy until the installment becomes delinquent and, after the installment becomes delinquent, shall draw 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, as in other cases of special assessments. Such special assessments shall also be collected and enforced as in other cases of special assessments.
Source
Laws 1921, c. 116, art. IV, § 25, p. 482;
C.S.1922, § 3651;
C.S.1929, § 14-528;
Laws 1933, c. 136, § 12, p. 523;
C.S.Supp.,1941, § 14-528;
R.S.1943, § 14-537;
Laws 1959, c. 38, § 1, p. 214;
Laws 1963, c. 48, § 1, p. 224;
Laws 1980, LB 933, § 4;
Laws 1981, LB 167, § 5;
Laws 1991, LB 745, § 5;
Laws 2015, LB361, § 10;
Laws 2017, LB159, § 1.
Annotations
Statute authorizes creation of improvement districts and assessment of special taxes for improvement of streets and alleys. Wead v. City of Omaha, 124 Neb. 474, 247 N.W. 24 (1933).
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-538 - Special tax or assessment; relevy; when authorized.

14-538.
Special tax or assessment; relevy; when authorized.
Whenever any special tax or assessment upon any lot, land, or parcel of land within a city of the metropolitan class is found to be invalid, uncollectible, and void, is adjudged to be void by a court of competent jurisdiction, or is paid under protest and recovered by suit, because of any defect, irregularity, or invalidity, in any of the proceedings or on account of the failure to observe and comply with any of the conditions, prerequisites, and requirements of any statute or ordinance, the mayor and city council shall have the power to relevy such special tax or assessment upon such lot, land, or parcel of land in the same manner as other special taxes and assessments are levied, without regard to whether the formalities, prerequisites, and conditions, prior to equalization, have been met or not.
Source
Laws 1921, c. 116, art. IV, § 26, p. 483;
C.S.1922, § 3652;
C.S.1929, § 14-529;
R.S.1943, § 14-538;
Laws 2022, LB800, § 188.
Annotations
Reassessment of benefits is provided for when original assessment is invalid. Shanahan v. Johnson, 170 Neb. 399, 102 N.W.2d 858 (1960).
Omaha charter of 1897 contained sufficient authority for relevy of special assessment which was attempted to be levied but failed because of irregularities. Mercer Co. v. City of Omaha, 76 Neb. 289, 107 N.W. 565 (1906).
Whether property is benefited by park or boulevard is a question of fact. Hart v. City of Omaha, 74 Neb. 836, 105 N.W. 546 (1905).
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-539 - Special assessments; depth to which property may be assessed.

14-539.
Special assessments; depth to which property may be assessed.
Within a city of the metropolitan class, in case the lots and real estate abutting upon that part of the street ordered paved as shown upon any plat or map are not of uniform depth, as well as in all cases where, in the discretion of the city council sitting as a board of equalization, it is just and proper so to do, such board shall have the right and authority to fix and determine the depth to which the real estate shall be charged and assessed with the cost of such improvement, without regard to the line of such lots. Such assessments shall be fixed and determined upon the basis of benefits accruing to the real estate by reason of such improvement. The provisions of this section, in regard to the depth to which real estate may be charged and assessed, shall apply to all special assessments.
Source
Laws 1921, c. 116, art. IV, § 27, p. 483;
C.S.1922, § 3653;
C.S.1929, § 14-530;
R.S.1943, § 14-539;
Laws 1969, c. 61, § 1, p. 370;
Laws 2022, LB800, § 189.
2023 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 within a city of the metropolitan class, 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 within an improvement district, in accordance with the special benefits to the property on account of such improvement as found by the city 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;
Laws 2022, LB800, § 190.
2023 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 of a city of the metropolitan class 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. Such assessments shall 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 such board 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;
Laws 2022, LB800, § 191.
2023 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 a city of the metropolitan class but held or used as a part of any utility system or plant owned by such city, 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 of such improvement 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;
Laws 2022, LB800, § 192.
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).
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-543 - Terms, defined.

14-543.
Terms, defined.
For purposes of sections 14-101 to 14-2004:
(1) Lot means a lot as described and designated upon the recorded plat of a city of the metropolitan class, and in case there is no recorded plat of any such city, a lot as described and designated upon any generally recognized map of such city;
(2) Lands means any unsubdivided real estate in a city of the metropolitan class; and
(3) Street includes boulevards, avenues, alleys, lanes, or any form of public roadway in a city of the metropolitan class.
Source
Laws 1921, c. 116, art. IV, § 31, p. 485;
C.S.1922, § 3657;
C.S.1929, § 14-534;
R.S.1943, § 14-543;
Laws 2022, LB800, § 193.
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).
2023 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 within a city of the metropolitan class shall not be declared void or invalid because the city council sitting as a 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, and (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;
Laws 2022, LB800, § 194.
2023 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 within a city of the metropolitan class, to describe the lot or piece of ground as such lot or piece of ground is platted and recorded, although such lot or piece of ground belongs to several persons. If any lot or piece of ground belongs to several persons, the owner of any part of such lot or piece of ground may pay such owner's proportion of the tax on such lot or piece of ground, and such 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;
Laws 2022, LB800, § 196.
2023 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 of equalization pursuant to section 14-547 shall have the right to appeal to the district court of the county within which such city of the metropolitan class 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 such assessment, interest, and costs 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;
Laws 2022, LB800, § 198.
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).
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-549 - Special assessments; when delinquent; interest.

14-549.
Special assessments; when delinquent; interest.
Any special assessment within a city of the metropolitan class, except when payable in installments, shall be deemed delinquent if not paid within fifty days after the passage and approval of the ordinance levying such special assessment, 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 any delinquent special assessment from the time such special assessment 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;
Laws 2022, LB800, § 199.
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-550 - Special assessments; collection; notice to landowners; city clerk; duties.

14-550.
Special assessments; collection; notice to landowners; city clerk; duties.
When any special assessment is levied within a city of the metropolitan class, it shall be the duty of the city clerk to deliver to the city treasurer a certified copy of the ordinance levying such special assessment, and the city clerk shall append a warrant to such ordinance requiring the city treasurer to collect such special assessment. 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 assessment 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;
Laws 2022, LB800, § 200.
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).
2023 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 city 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 such money has been placed, and the items of disbursement of such funds.
(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;
Laws 2022, LB800, § 201.
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-556 - City treasurer; authorized depositories; securities; conflict of interest, when.

14-556.
City treasurer; authorized depositories; securities; conflict of interest, when.
(1) The city treasurer of a city of the metropolitan class shall place all funds of the city 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 provided in this section.
(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 the city shall not disqualify such bank, capital stock financial institution, or qualifying mutual financial institution from acting as a depository for such city 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;
Laws 2022, LB800, § 202.
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).
2023 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 levied upon real estate within a city of the metropolitan class shall be a first lien upon the real estate upon which such taxes are levied and take priority over all other encumbrances and liens on such real estate. All special assessments regularly levied within a city of the metropolitan class 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 within a city of the metropolitan class 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;
Laws 2022, LB800, § 203.
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).
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-558 - Taxes; collection by sale; city treasurer; duties.

14-558.
Taxes; collection by sale; city treasurer; duties.
It shall be the duty of the city treasurer of a city of the metropolitan class to proceed as soon as practicable after any personal tax becomes delinquent, or prior to such delinquency whenever the city 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 such delinquent taxes by 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 pay such taxes at the city treasurer's office.
Source
Laws 1921, c. 116, art. IV, § 47, p. 492;
C.S.1922, § 3673;
C.S.1929, § 14-550;
R.S.1943, § 14-558;
Laws 2022, LB800, § 204.
2023 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 cities of the metropolitan class shall be paid in cash. The city treasurer may sue for the recovery of any tax, in the name of city 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;
Laws 2022, LB800, § 205.
2023 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 cities of the metropolitan class.
Source
Laws 1921, c. 116, art. IV, § 49, p. 492;
C.S.1922, § 3675;
C.S.1929, § 14-552;
R.S.1943, § 14-560;
Laws 2022, LB800, § 206.
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).
2023 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 by a city of the metropolitan class for any former year shall remain uncollected because of any defect, error, or irregularity in either the power or manner of making the levy of such taxes, it shall be lawful for the city council 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;
Laws 2022, LB800, § 207.
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-563 - City funds; authorized investments.

14-563.
City funds; authorized investments.
Notwithstanding any provision of a home rule charter, funds of a city of the metropolitan class available for such purpose may be invested in securities of the United States, the State of Nebraska, the city, a county in which such city is located, in the securities of municipally owned and operated public utility property and plants of such city, or in the same manner as funds of the State of Nebraska are invested, except that the city treasurer may purchase certificates of deposit from and make time deposits in banks, capital stock financial institutions, or qualifying mutual financial institutions selected as depositories of city funds. Section 77-2366 shall apply to deposits in capital stock financial institutions. Section 77-2365.01 shall apply to deposits in qualifying mutual financial institutions.
Source
Laws 1921, c. 116, art. IV, § 52, p. 493;
C.S.1922, § 3678;
C.S.1929, § 14-555;
R.S.1943, § 14-563;
Laws 1987, LB 440, § 1;
Laws 1989, LB 33, § 10;
Laws 2001, LB 362, § 11;
Laws 2022, LB800, § 208.
Cross References
Surplus funds, investment, see section 77-2341.
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-564 - City supplies; advertisement for bids; sheltered workshop; negotiation; contracts.

14-564.
City supplies; advertisement for bids; sheltered workshop; negotiation; contracts.
(1) During the month of December of each year, the city council of a city of the metropolitan class shall prepare, or cause to be prepared, a list of all supplies required for each office and department or board of the city for the ensuing year. Such list shall designate clearly the quantity and quality of the articles required, but shall not specify the particular product of any manufacturer.
(2)(a) The city council may negotiate directly with a sheltered workshop for such supplies pursuant to section 48-1503.
(b) If the city council does not negotiate with a sheltered workshop, the city clerk shall advertise for bids on the articles in such list for at least three successive days in the official newspaper. Such advertisement shall state, in substance, that at a certain stated regular meeting of the city council, bids will be received and opened for all such supplies, and it shall be sufficient in such advertisement to describe the articles in a general way and refer to such list as being on file in the office of the city clerk. Such bids shall be received at the first regular meeting of the city council held after such advertisement has been completed, and awards shall be made at the next regular meeting thereafter. Bidders shall not be required to bid on all items included in such estimates, nor upon all items in one class. The city council may accept the lowest and best bid on any item or items and may reject any and all bids.
(3) Other or additional supplies not exceeding the value of one hundred dollars for any officer or board may be purchased on the request of the mayor and city comptroller.
Source
Laws 1921, c. 116, art. IV, § 53, p. 493;
C.S.1922, § 3679;
C.S.1929, § 14-556;
R.S.1943, § 14-564;
Laws 1984, LB 540, § 6;
Laws 2022, LB800, § 209.
Annotations
Fiscal year for city of metropolitan class begins on January 1, and ends on December 31 of each year. Johnson v. Leidy, 86 Neb. 818, 126 N.W. 514 (1910).
City is liable for reasonable value of benefits received and retained under a contract which it was authorized to make, but which was void because irregularly executed. Cathers v. Moores, 78 Neb. 13, 110 N.W. 689 (1907).
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-565 - City supplies; equipment; described.

14-565.
City supplies; equipment; described.
The list described in section 14-564 shall include any and all supplies or equipment for public improvements, street cleaning or repairs, or horses, hose, engines, vehicles, or implements used by the park board, fire department, or police department. A list of such supplies may be made and advertised for at any time upon request of the proper board or department, but subject to such section as to the bids and newspapers and advertisement for bids. Such list shall not include the books, documents, or other papers or material purchased by the library board.
Source
Laws 1921, c. 116, art. IV, § 54, p. 494;
C.S.1922, § 3680;
C.S.1929, § 14-557;
R.S.1943, § 14-565;
Laws 2022, LB800, § 210.
2023 Nebraska Revised Statutes › Chapter 14 - Cities of the Metropolitan Class › 14-566 - Matters published by city; printing; official newspaper; how designated; failure to print notice.

14-566.
Matters published by city; printing; official newspaper; how designated; failure to print notice.
(1) At the beginning of the term of each city council in a city of the metropolitan class, the city clerk shall advertise for three days in each daily legal newspaper in or of general circulation in the city for proposals for publishing in such daily legal newspaper, published in the English language and otherwise meeting the requirements fixed by state law, all public advertisements, notices, ordinances, resolutions, city council proceedings, and all other matter published by the city. In addition to considering the rate bid for printing, the city clerk may give weight to the character of circulation, quality of printing, plant, delivery service, and responsibility of the bidders in determining the lowest and best bid. The city clerk may also consider the advantage of the same plant's combining publication of ordinances and providing an ordinance publishing service to subscribers.
(2) The city clerk shall notify the city council of the city clerk's selection of the official newspaper, which shall continue as such throughout the term of the city council. The city council may order additional publication of any of its proceedings in any other qualified legal newspaper or publication.
(3) If at any time, the designated official newspaper ceases regular publication or is not giving service satisfactory to the city council, the city clerk shall recommend another qualified legal newspaper to the city council and, upon approval of the city council, such legal newspaper shall become the official newspaper.
(4) In case of refusal or neglect of the official newspaper to publish any required notice, the city clerk shall post such notice on the city's website and in a conspicuous place in the city hall, and the city clerk shall keep a written record of such posting. The record of such posting shall be evidence that such posting was done as required and shall be sufficient to fulfill the requirement of publication.
(5) The city shall not be without an official newspaper more than thirty days at a time.
Source
Laws 1921, c. 116, art. IV, § 55, p. 494;
C.S.1922, § 3681;
C.S.1929, § 14-558;
R.S.1943, § 14-566;
Laws 1969, c. 62, § 1, p. 371;
Laws 2022, LB800, § 211.
Annotations
Effect of posting notice raised but not decided. Chicago & N.W. Ry. Co. v. City of Omaha, 156 Neb. 705, 57 N.W.2d 753 (1953).