reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-308 - Supervisors; oath; bond; auditing of accounts.

31-308.
Supervisors; oath; bond; auditing of accounts.
Each supervisor, before entering upon his official duties as such, shall take and subscribe an oath before some officer authorized by law to administer oaths, that he will honestly, faithfully, and impartially demean himself in office as supervisor of the various districts in which he was elected, and that he will not neglect any of the duties imposed upon him by law. The president and secretary of the drainage board shall each enter into a bond in the sum of ten thousand dollars to the district for the faithful performance of his duties as such officer. Each of the remaining members of the board shall give bond in the sum of twenty-five hundred dollars, conditioned in the same manner. All of such bonds shall be approved by the clerk of the district court, and the expense of such bonds shall be paid by the drainage district;
Provided, however,
upon the completion of the drainage improvements of the district the amount of all of the bonds shall be reduced to the sum of fifteen hundred dollars each. All expenditures of the drainage district shall from time to time be audited by a committee of three elected by the landowners of each district at their annual meeting for the election of officers. Such auditing committee shall file written reports of its examinations with the secretary of the drainage district.
Source
Laws 1905, c. 161, § 7, p. 614;
Laws 1911, c. 144, § 2, p. 477;
R.S.1913, § 1803;
C.S.1922, § 1750;
C.S.1929, § 31-407;
R.S.1943, § 31-308.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-309 - Officers and assistants; reports; compensation.

31-309.
Officers and assistants; reports; compensation.
The board of supervisors shall, immediately after its election, choose one of its number chairperson and another secretary. The board may adopt a seal, with a suitable device, and shall keep a record of all its proceedings open to the inspection of all owners of real estate in the drainage district. At each annual meeting the board shall make a report of what work has been done and shall annually publish a statement of its receipts and expenditures in a legal newspaper printed, published, and of general circulation in the county in which the district was organized or, if none is printed and published in the county, in a legal newspaper of general circulation in such county where the district was organized. The supervisors shall receive two dollars per day compensation for time actually employed in the business of the district, not exceeding eighty dollars each per year, but reasonable allowance shall be made for necessary clerical work and assistance, and the secretary shall receive for his or her services such compensation as the board of supervisors may agree upon, payable out of the district drainage fund. The board of supervisors may employ an attorney to act for the district and to advise the board.
Source
Laws 1905, c. 161, § 8, p. 614;
Laws 1909, c. 147, § 2, p. 508;
R.S.1913, § 1804;
C.S.1922, § 1751;
C.S.1929, § 31-408;
R.S.1943, § 31-309;
Laws 1986, LB 960, § 22.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-310 - Topographical surveys; maps; profiles; plans.

31-310.
Topographical surveys; maps; profiles; plans.
The board of supervisors of any drainage district organized under the provisions of sections 31-301 to 31-305 shall cause a topographical survey to be made of the district by some competent engineer. The engineer shall make a complete topographical survey of the district and submit the same to the board of supervisors with maps and profiles of such survey and a full and complete plan for draining, reclaiming, and protecting the lands in the district from the overflow of, or damage by water or floods. The survey shall show the physical characteristics and location of any right-of-way, roadbed, bridge or bridges and other property or improvements in the district belonging to or under the control of any railroad company. The engineer shall report the location of any and all public highways which may be crossed by the right-of-way of any ditch, levee, or other improvement planned for the district.
Source
Laws 1905, c. 161, § 9, p. 614;
Laws 1909, c. 147, § 3, p. 509;
R.S.1913, § 1805;
C.S.1922, § 1752;
C.S.1929, § 31-409;
R.S.1943, § 31-310.
Annotations
Complete topographical survey was made. Petersen v. Thurston, 161 Neb. 758, 74 N.W.2d 528 (1956).
Feasibility of route is matter for consideration after organization of district. Petersen v. Thurston, 157 Neb. 833, 62 N.W.2d 68 (1954).
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-311 - Estimates of cost.

31-311.
Estimates of cost.
The engineer shall also make an estimate of the cost of the entire drainage works and improvements required in the district to protect and reclaim the lands and property, showing the several items of the same.
Source
Laws 1905, c. 161, § 9, p. 614;
Laws 1909, c. 147, § 3, p. 509;
R.S.1913, § 1806;
C.S.1922, § 1753;
C.S.1929, § 31-410;
R.S.1943, § 31-311.
Annotations
District engineer is required to make estimate of cost of entire project. Petersen v. Thurston, 161 Neb. 758, 74 N.W.2d 528 (1956).
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-312 - Inspections and examinations.

31-312.
Inspections and examinations.
The engineer shall go over and inspect and examine the lands in the district, the railroad rights-of-way, roadbeds, bridges, culverts, depot grounds, grades, and all other railroad, telephone and telegraph property in the district. He shall inspect and examine all other improvements, streets, highways and bridges belonging to any county, municipal or other corporation which may be affected by the proposed drainage and reclamation works and improvements, and also the streams, watercourses, ditches, ponds, lakes and bayous within the district or partly within and partly without the district.
Source
Laws 1905, c. 161, § 9, p. 614;
Laws 1909, c. 147, § 3, p. 509;
R.S.1913, § 1807;
C.S.1922, § 1754;
C.S.1929, § 31-411;
R.S.1943, § 31-312.
Annotations
Inspection of lands affected was made. Petersen v. Thurston, 161 Neb. 758, 74 N.W.2d 528 (1956).
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-313 - Assessment of benefits.

31-313.
Assessment of benefits.
The engineer shall assess, as hereinafter directed and according to the rules hereinafter prescribed, the amount of benefits which will accrue to each tract or parcel of land and corporate property above named, by virtue of the works and improvements of the drainage district. Each tract or parcel of land, right-of-way, railroad bed, bridge, culvert and depot within the district shall bear its share of the entire cost and expenses incurred by the district in making such works and improvements in proportion to the benefits assessed, whether such improvements be made on the tract or parcel of land, right-of-way, or railroad bed, or not.
Source
Laws 1905, c. 161, § 9, p. 614;
Laws 1909, c. 147, § 3, p. 510;
R.S.1913, § 1808;
C.S.1922, § 1755;
C.S.1929, § 31-412;
R.S.1943, § 31-313.
Annotations
It is sufficient if classification of benefits is made upon a uniform plan which is fair and just. Petersen v. Thurston, 161 Neb. 758, 74 N.W.2d 528 (1956).
Where drainage district levies assessment for special drainage benefits accruing to land, the levies are not void because an older drainage district previously levied and collected assessments on the same land. Schobert-Zimmerman Drainage Dist. v. Soll, 132 Neb. 629, 272 N.W. 775 (1937).
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-314 - Estimate of benefits to property; how determined.

31-314.
Estimate of benefits to property; how determined.
The engineer, in estimating the benefits to lands, streets, highways, railroad property, rights-of-way, railroad beds, not traversed by the works and improvements, shall not consider what benefits will be derived by such lands after other ditches, improvements, or drainage plans shall be constructed, but only the benefits which will be derived by the construction of the aforesaid works and improvements as they afford drainage or an outlet for drainage, or protection from overflow or damage by water.
Source
Laws 1905, c. 161, § 9, p. 614;
Laws 1909, c. 147, § 3, p. 510;
R.S.1913, § 1809;
C.S.1922, § 1756;
C.S.1929, § 31-413;
R.S.1943, § 31-314.
Annotations
Engineer may estimate benefits before improvement is made. Nemaha Valley Drainage Dist. v. Marconnit, 90 Neb. 514, 134 N.W. 177 (1912).
Lands of state held under contract for purchase are assessable, and sale for tax does not affect state's interest. Morehouse v. Elkhorn River Drainage Dist. No. 2, 90 Neb. 406, 133 N.W. 446 (1911).
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-315 - Assessments; basis.

31-315.
Assessments; basis.
No assessment shall be made for benefits to any lands upon any other principle than that of benefits derived, but all assessments shall be made upon the basis of benefits derived and secured by reason of the construction of such improvements and works in affording drainage, or giving an outlet for drainage, protection from overflow, and damage from water.
Source
Laws 1905, c. 161, § 9, p. 614;
Laws 1909, c. 147, § 3, p. 510;
R.S.1913, § 1810;
C.S.1922, § 1757;
C.S.1929, § 31-414;
R.S.1943, § 31-315.
Annotations
Assessments are made upon basis of benefits derived. Petersen v. Thurston, 161 Neb. 758, 74 N.W.2d 528 (1956).
Where board of supervisors of a drainage district assess property not within the district, and do not assess on basis of benefits derived, the order levying assessments is void and subject to collateral attack. Drainage Dist. No. 1 v. Village of Hershey, 139 Neb. 205, 296 N.W. 879 (1941).
Levy need not be confined to part actually overflowed if the whole is benefited. Nemaha Valley Drainage Dist. No. 2 v. Higgins, 90 Neb. 513, 134 N.W. 185 (1912).
Exact apportionment in detail is impossible, but it is sufficient if each tract as a whole is improved. Land appropriated for ditch must be excluded from land assessed. Nemaha Valley Drainage District No. 2 v. Stocker, 90 Neb. 507, 134 N.W. 183 (1912).
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-316 - Estimate of benefits to highways and railroad property; how determined.

31-316.
Estimate of benefits to highways and railroad property; how determined.
The benefits to public streets and highways, railroad property, right-of-way and roadbed, shall be assessed according to the increased efficiency and value added thereto by reason of, and the protection derived from, the aforesaid drainage works and improvements.
Source
Laws 1905, c. 161, § 9, p. 614;
Laws 1909, c. 147, § 3, p. 510;
R.S.1913, § 1811;
C.S.1922, § 1758;
C.S.1929, § 31-415;
R.S.1943, § 31-316.
Annotations
Benefits accruing to railroad by drainage of flood waters may be assessed by drainage district. Rudersdorf Drainage District v. Chicago, R. I. & P. Ry. Co., 118 Neb. 43, 223 N.W. 639 (1929); Missouri Pacific Railroad Company v. Drainage District No. 5 of Richardson County, 110 Neb. 762, 195 N.W. 113 (1923).
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-317 - Classification of lands on basis of percentage of benefit.

31-317.
Classification of lands on basis of percentage of benefit.
The engineer shall also classify all lots, tracts, lands, and other property according to the benefit that each may receive from such drainage improvement, and the lots, tracts, and lands receiving the greatest percentage of benefits shall be classified at one hundred, those receiving a less percentage of benefit at such less number as its benefit may determine. The property of public and private corporations may be classified in a list by themselves, each according to the relation its total benefits bear to the total benefit in the district.
Source
Laws 1905, c. 161, § 9, p. 614;
Laws 1909, c. 147, § 3, p. 510;
R.S.1913, § 1812;
C.S.1922, § 1759;
C.S.1929, § 31-416;
R.S.1943, § 31-317.
Annotations
If land outside the district will apparently benefit, the chairman of the board must petition the district court to annex it. Lost Creek Drainage Dist. v. Elsam, 188 Neb. 705, 199 N.W.2d 387 (1972).
Lands receiving greatest benefits are classified and assessed equally at one hundred. Petersen v. Thurston, 161 Neb. 758, 74 N.W.2d 528 (1956).
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-318 - Maps, plans, and profiles; requisites; report; filing.

31-318.
Maps, plans, and profiles; requisites; report; filing.
The maps hereinbefore provided for shall be drawn upon a scale sufficiently large to represent all the meanderings of the proposed improvements, and shall show the boundary lines of each lot, or tract of land, and of each street, road or railroad to be benefited thereby, the name of the owner of each lot or tract of land, as it then appeared on the deed records, the authority or company having in charge or controlling each public or corporate street, road or railroad, the distance in feet through each tract or parcel of land, the acreage thereof, and such other matters as the surveyor or engineer deems material. The profile shall show the surface, the grade lines, gradients, fixed and working sections. The report shall be filed with the board of supervisors of the district within sixty days after making such survey.
Source
Laws 1905, c. 161, § 9, p. 614;
Laws 1909, c. 147, § 3, p. 511;
R.S.1913, § 1813;
C.S.1922, § 1760;
C.S.1929, § 31-417;
R.S.1943, § 31-318.
Annotations
Maps and profiles are required to be made. Petersen v. Thurston, 161 Neb. 758, 74 N.W.2d 528 (1956).
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-319 - Drain commissioner; appointment; duties; tenure of office; oath; bond.

31-319.
Drain commissioner; appointment; duties; tenure of office; oath; bond.
The board of supervisors of any district organized under sections 31-301 to 31-305 shall appoint some competent person to award all contracts contemplated in sections 31-301 to 31-369 to the lowest bidder, subject to the approval of the board of supervisors, except as herein otherwise provided, to be known as the drain commissioner. He shall hold his office for one year and until his successor is appointed and qualified. He shall have general superintendence of all works put under contract by the district, subject to the supervision and control of the board of supervisors. He shall report the same when completed according to the terms and stipulations of the contract, and certify the same to the board of supervisors, which shall review and accept or reject the work so completed. The drain commissioner shall, before entering upon the discharge of his duties, enter into bond with proper surety, subject to the approval of the board of supervisors, in any sum not less than two thousand dollars, nor more than ten thousand dollars, to the drainage district of which he shall be appointed, conditioned that he will faithfully and honestly perform all of the duties required of him by law, and deliver to his successor in office all instruments, papers, and documents that may have come to his hands by virtue of his office. He shall take and subscribe the oath required by section 31-308, which shall be endorsed upon his bond, and filed in the office of the county clerk of the county in which the district, or the greater part thereof, shall be situated.
Source
Laws 1905, c. 161, § 10, p. 616;
R.S.1913, § 1814;
C.S.1922, § 1761;
C.S.1929, § 31-418;
R.S.1943, § 31-319.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-321 - Board of supervisors; right-of-way; right of eminent domain; procedure.

31-321.
Board of supervisors; right-of-way; right of eminent domain; procedure.
When the members of the board of supervisors, by order entered of record, have agreed upon a location or route for the ditch or ditches and formulated a plan for the other improvements contemplated, then the board in behalf of such district, shall have the right to acquire and if need be condemn any real estate, easement, or franchise, whether the same be within the limits of such district or outside its boundaries, that may be necessary for a right-of-way over or upon which to construct and maintain the ditches, dikes, drains, and other works contemplated by any of the provisions of sections 31-301 to 31-369. The procedure to condemn property shall be exercised in the manner set forth in sections 76-704 to 76-724.
Source
Laws 1905, c. 161, § 12, p. 618;
R.S.1913, § 1816;
C.S.1922, § 1763;
C.S.1929, § 31-420;
R.S.1943, § 31-321;
Laws 1951, c. 101, § 72, p. 479.
Annotations
District is given power to acquire easements for rights-of-way. County of Johnson v. Weber, 160 Neb. 432, 70 N.W.2d 440 (1955).
District is given the power of eminent domain to acquire rights-of-way whether within or without the district. Latham v. Chicago, B. & Q. R. Co., 100 Neb. 173, 158 N.W. 923 (1916).
This and following section are constitutional. Drainage Dist. No. 1 of Pawnee County v. Chicago, B. & Q. R. Co., 96 Neb. 1, 146 N.W. 1055 (1914).
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-322 - Right-of-way; obstruction in watercourses; condemnation; procedure.

31-322.
Right-of-way; obstruction in watercourses; condemnation; procedure.
The board of supervisors, in behalf of such district, shall have the right to acquire, and if need be, condemn in the same manner as is provided in section 31-321, any natural or artificial obstruction in any existing watercourse, and remove the same therefrom for the benefit of the district.
Source
Laws 1905, c. 161, § 12, p. 618;
R.S.1913, § 1817;
C.S.1922, § 1764;
C.S.1929, § 31-421;
R.S.1943, § 31-322;
Laws 1951, c. 101, § 73, p. 480.
Annotations
Act, as amended 1909, is constitutional, though it omits provisions for recovery of damages. Nemaha Valley Drainage Dist. No. 2 v. Marconnit, 90 Neb. 514, 134 N.W. 177 (1912).
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-323 - Engineer's report; objections to classification and assessments; hearing; time.

31-323.
Engineer's report; objections to classification and assessments; hearing; time.
Within ten days after the filing of the report of the engineer with the chairman of the board of supervisors of the drainage district, the chairman of the board shall call a meeting at some public place in the county in which the district was organized, at which meeting the board shall fix the time and place in the county, not more than fifty nor less than forty days from the day of such meeting, for the hearing of all objections to the report of such engineer, and to the classification of the lands and other property therein, and all objections made by the owner or owners of any land, property, easement or franchise upon which the engineer proposes an assessment for benefits. At such meeting the board shall determine whether the classification is fair and just, whether the proposed assessment exceeds the benefits accruing to their respective lands and property from the drainage improvements, and all other matters and things connected with the proposed classification and assessment of benefits, in any way affecting such lands and property.
Source
Laws 1905, c. 161, § 13, p. 619;
Laws 1909, c. 147, § 4, p. 511;
R.S.1913, § 1818;
C.S.1922, § 1765;
C.S.1929, § 31-422;
R.S.1943, § 31-323.
Annotations
Hearing on apportionments of benefits is to cover all objections by an owner of lands upon which the engineer recommends an assessment of benefits. Lost Creek Drainage Dist. v. Elsam, 188 Neb. 705, 199 N.W.2d 387 (1972).
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-324 - Engineer's report; notice of hearing; form; publication.

31-324.
Engineer's report; notice of hearing; form; publication.
The board of supervisors shall give notice of the meeting provided for in section 31-323 by causing a publication thereof to be made once a week for two consecutive weeks in some newspaper published in each county in the district, the last publication to be at least ten days before the day set for the hearing. It shall not be necessary in such notice for the board to name the parties interested, and the following form shall be sufficient:
Notice is hereby given to all parties interested in the following described lands and property in ............... County, Nebraska, (here describe the lands and property) included within (here insert name of drainage district) that the engineer heretofore appointed to make a topographical survey of such drainage district and maps and profiles thereof, and a complete plan for draining, reclaiming, and protecting such district and an estimate of the cost of the proposed drainage improvements, and to assess benefits to the property and lands in such drainage district and to classify the same, filed a report with the board of supervisors of (here insert the name of the drainage district) on the ........... day of ........... 20...., and you and each of you are hereby notified that you may file objections to such report within the time fixed by law.
......................................
Chairperson of the board of supervisors of Drainage District Number ........... of ............... County, Nebraska.
Source
Laws 1905, c. 161, § 13, p. 619;
Laws 1909, c. 147, § 4, p. 512;
R.S.1913, § 1819;
C.S.1922, § 1766;
C.S.1929, § 31-423;
R.S.1943, § 31-324;
Laws 2004, LB 813, § 12.
Annotations
Hearing on apportionments of benefits is in part to assess benefits to property in the district and to classify same. Lost Creek Drainage Dist. v. Elsam, 188 Neb. 705, 199 N.W.2d 387 (1972).
Assessment in excess of benefits, or without notice to owners, is void. Neal v. Vansickle, 72 Neb. 105, 100 N.W. 200 (1904).
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-325 - Engineer's report; notice of hearing; record; contents; filing.

31-325.
Engineer's report; notice of hearing; record; contents; filing.
A copy of the above notice fixing the time and place of such hearing together with a resolution adopting the same shall be spread on the records of the board. The reports of the engineer shall be spread at large on the minutes of the proceedings of the board of supervisors of the drainage district, and the maps and profiles shall be placed on file with the secretary of the board where all persons interested may have access to the same.
Source
Laws 1905, c. 161, § 13, p. 620;
Laws 1909, c. 147, § 4, p. 512;
R.S.1913, § 1820;
C.S.1922, § 1767;
C.S.1929, § 31-424;
R.S.1943, § 31-325.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-326 - Engineer's report; objections; procedure; pleadings; hearing; adjournment.

31-326.
Engineer's report; objections; procedure; pleadings; hearing; adjournment.
The drainage district by its attorney or any owner of land or other property in the district whose land or property may be affected thereby may file objections to the surveyor's report or to any item of the classification or the assessment of benefits therein set out, within ten days after the last day of publication of the notice provided for in section 31-324. All objections shall be heard by the board of supervisors fully and fairly and as speedily as may be to carry out liberally the purposes and needs of such drainage district. It shall not be necessary for the drainage district to file any answer or other pleadings to the objections, claims or other pleadings filed by such persons in answer to the proposed assessment as provided in this section, but such matters shall be deemed denied, and the drainage district shall have the right to interpose any matters in defense thereto which it may have. The board of supervisors may adjourn any hearing or hearings for good cause from day to day, or to some future day as it may deem best, and the property owners, for good cause shown by affidavit of themselves or agents, may have the hearings adjourned for a period not to exceed two weeks.
Source
Laws 1905, c. 161, § 14, p. 621;
Laws 1909, c. 147, § 5, p. 513;
R.S.1913, § 1821;
C.S.1922, § 1768;
C.S.1929, § 31-425;
R.S.1943, § 31-326.
Annotations
Determination of board levying drainage assessments cannot be enjoined unless void, especially when adequate remedy exists at law. Richardson County v. Drainage Dist. No. 1 of Richardson County, 113 Neb. 662, 204 N.W. 376 (1925).
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-327 - Engineer's report; objections; hearing; procedure; findings; powers of the board.

31-327.
Engineer's report; objections; hearing; procedure; findings; powers of the board.
At the time and place fixed in the notice, the board of supervisors shall meet for the hearing of the objections. If it finds that due notice has not been given as required by section 31-324, it shall continue the hearing to a date to be fixed by the board, and order the publication of the notice as hereinbefore provided. When the board finds that due notice has been given, it shall proceed to hear any objection or objections that may have been filed upon which an issue has been made, and for that purpose shall have the power to subpoena, swear, and examine witnesses, and to do all things necessary and incidental to a proper hearing and adjudication of such issues. It shall examine the maps, profiles, plans and report of the engineer, the items of the estimated cost of the drainage improvement recommended, the classification of the land and property in the district, and the assessment of the benefits to the same as proposed by the engineer. The drainage board shall also have the power to establish the classification of the lands and property, and to determine and adjudicate, the total amount of the benefit that will accrue to each lot, tract, or parcel of land or other property in the district, from the drainage improvements. Whether an objection is sustained or overruled, the board may modify the report in any particular; but if the objections are overruled, the board may approve and confirm the report as to the property affected, and if it finds the classification of assessment of benefits to the lands and other property to be in any respect inequitable, either less than or in excess of the benefits accruing to the lands and property from the drainage improvements, or in any particular unfair and unjust, it shall so order, shall thereupon so amend, adjust and equalize the classification and benefits as may appear fair, just and equitable to them. When the board has adjusted, equalized and determined the classification of, and assessment of total benefits to the lands and other property as above required, it shall enter an order confirming the same. All pleadings and other papers filed in the matter of such hearings shall be filed with the secretary of the board of supervisors. Subpoenas and other process shall be issued by the secretary, who shall be empowered to administer oaths to witnesses, and to certify to records and papers under the seal of the drainage district.
Source
Laws 1905, c. 161, § 15, p. 622;
Laws 1909, c. 147, § 6, p. 513;
Laws 1911, c. 144, § 4, p. 481;
R.S.1913, § 1822;
C.S.1922, § 1769;
C.S.1929, § 31-426;
R.S.1943, § 31-327.
Annotations
Members of boards are not disqualified because they own property; findings sustained. Nemaha Valley Drainage Dist. No. 2 v. Marconnit, 90 Neb. 514, 134 N.W. 177 (1912); Nemaha Valley Drainage Dist. No. 2 v. Skeen, 90 Neb. 510, 134 N.W. 184 (1912).
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-328 - Engineer's report; objections; hearing; costs; how taxed.

31-328.
Engineer's report; objections; hearing; costs; how taxed.
The costs of the hearing in case of contest shall be taxed and assessed as follows:
(1) If the matter shall be determined by the board against the party's contention objecting to the assessment, all costs upon the hearing of his objections shall be adjudged against such objector; and the board of supervisors shall have the right to recover the same from such objector or objectors for the benefit of the drainage corporation in a civil action for that purpose before any court of competent jurisdiction in the name of the drainage corporation;
(2) In case the matter is finally determined by the board of supervisors partly in favor of and partly against the contention of any objector or objectors, the costs shall be apportioned between the drainage district and the objectors as the board shall deem just and equitable; and
(3) In case the contention of the objectors is wholly sustained and the matter is fully determined in their favor by the board, the costs shall be paid by the drainage district.
The fees allowed upon such hearing shall be the same as those now allowed upon the trial of civil actions in county court.
Source
Laws 1905, c. 161, § 16, p. 623;
R.S.1913, § 1823;
C.S.1922, § 1770;
C.S.1929, § 31-427;
R.S.1943, § 31-328;
Laws 1972, LB 1032, § 206.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-331 - Assessments; certificate of levy to county clerk; form.

31-331.
Assessments; certificate of levy to county clerk; form.
The levy of the tax when so fixed and determined, shall be evidenced and certified by the board of supervisors to the county clerk of each county in which lands of the district are situated, which certificate shall be substantially in the following form:
State of Nebraska,)
)
ss.
County of ........)
To ......................, county clerk of the county:
This is to certify that by virtue of the provisions and terms of sections 31-330 and 31-331, the board of supervisors of (here insert name of drainage district) including lands and property in the counties of ..................... in the State of Nebraska, have determined to and do hereby levy the special tax provided for in such sections on the lands and property situated in your county, described in the following table, in which are (1) the names of owners of the lands and property as they appeared in the decree of the district court organizing the district or as then shown by the deed records of the county, (2) the description of the lands and property opposite the names of the owners, and (3) the amount of the tax levied on each tract of land or piece of property: (here insert table). The tax shall be collected and payable in .................. annual installments, and the amount of each annual installment will be certified to you not later than September 1 in each year. Witness the signature of the chairperson of the board of supervisors, attested by the seal of the district and the signature of the secretary of the board on this .......... day of .......... A.D. 20.... .
......................
......................
Secretary
(Seal)
Chairperson
The county clerk shall file the certificate in his or her office and record the same.
Source
Laws 1907, c. 152, § 3, p. 468;
Laws 1909, c. 147, § 8, p. 517;
R.S.1913, § 1826;
C.S.1922, § 1773;
C.S.1929, § 31-430;
R.S.1943, § 31-331;
Laws 1995, LB 589, § 6;
Laws 2004, LB 813, § 13.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-332 - Additional assessments; notice of hearing; publication; erroneous assessments; correction.

31-332.
Additional assessments; notice of hearing; publication; erroneous assessments; correction.
If for any reason the cost of the drainage works and improvements exceeds the amount of the tax levied against the lands and property as above set out, the board of supervisors may levy such other and further installments as may be necessary to complete the works and improvements, but the total amount of all such levies and installments shall in no event exceed the total amount of benefits assessed to the lands and property in the district, and such additional cost shall be apportioned to the lots, tracts, lands and property in the same proportion as in the first apportionment;
Provided,
the board of supervisors shall first give notice thereof by causing a publication to be made once a week for two consecutive weeks in some newspaper published in each county in the district, the last publication to be at least ten days before the day set for hearing. The board of supervisors may correct erroneous assessments and grant relief therefrom, and may correct clerical or other manifest errors in the schedules of the apportionment of the cost discovered after certification to the county clerk.
Source
Laws 1909, c. 147, § 8, p. 517;
R.S.1913, § 1827;
C.S.1922, § 1774;
C.S.1929, § 31-431;
R.S.1943, § 31-332.
Annotations
Provisions for tax levies refer to property within the district. Lost Creek Drainage Dist. v. Elsam, 188 Neb. 705, 199 N.W.2d 387 (1972).
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-334 - Drainage tax; levy insufficient; supplemental assessment; how levied and collected.

31-334.
Drainage tax; levy insufficient; supplemental assessment; how levied and collected.
Whenever it shall appear to the satisfaction of the board of supervisors that the levy theretofore made will be insufficient to pay the cost of the improvement or to pay the interest and principal of the bonds which the district desires to issue to pay the cost of such improvement, and that therefor a supplemental assessment is necessary to be made as provided in section 31-332, the board shall, by a resolution duly passed and entered in the record of its proceedings, declare the amount of such deficit and the purpose to which such supplemental assessment should be applied, and shall thereupon cause a supplemental assessment roll to be made, which shall apportion the amount necessary to be raised and declared as aforesaid upon the lands in the proportion of the former assessment, and shall set opposite each parcel of land (described by its legal description) the amount of such supplemental assessment expressed in dollars and cents. Upon such roll the real estate and the amounts of the several assessments may be described by current and usual abbreviations, if the board so desires. Thereupon the board shall proceed to enter judgment by confirmation upon such supplemental assessment roll, and such supplemental assessments shall be levied and certified in all respects as provided for herein. From time to time, and as often as occasion may arise, supplemental assessments may be levied as in this section provided. In the event that any supplemental assessment is levied before any bonds are issued by the district, it shall be divided into installments, payable when the installments of the first original assessment are payable, and shall be collected therewith, and together they shall constitute one fund against which drainage bonds may be issued as herein provided.
Source
Laws 1909, c. 149, § 2, p. 529;
R.S.1913, § 1829;
C.S.1922, § 1776;
C.S.1929, § 31-433;
R.S.1943, § 31-334.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-335 - Streets, highways, and railroad property; assessment; tax; collection.

31-335.
Streets, highways, and railroad property; assessment; tax; collection.
When any ditch, drain, improved watercourse, dike, levee or other drainage improvement, located and established under sections 31-301 to 31-369, crosses, drains, or protects either in whole or in part any street, highway, public or corporate road of any railroad, or benefits any or either of such streets, roads or railroads, the board of supervisors shall apportion and set off to the county or a township, if a county road, or to a company, if incorporated, or a railroad, and to a city or village, if a street or alley, a portion of the cost and expense of the whole drainage improvements, the same as to private individuals, and in proportion to the benefits conferred by such drainage improvements on such street, roads and railroads. Any apportionment of the cost and expenses of the drainage improvements that may be levied as a special tax or assessment against the property of any incorporated road, or any railroad, or any telegraph or telephone company for benefits accruing to the property of such corporations situated within the physical boundaries of such drainage district, shall be enforced and collected in the same manner that county taxes are enforced against them under the general revenue laws of the state. Any apportionment of the costs and expenses aforesaid to a county, township, city or village, shall be filed as a claim with the county, township, city or village clerk, as the case may be, and may be enforced and collected as other judgments against such county, township or municipal corporation are enforced and collected.
Source
Laws 1905, c. 161, § 19, p. 624;
Laws 1909, c. 147, § 9, p. 520;
R.S.1913, § 1830;
C.S.1922, § 1777;
C.S.1929, § 31-434;
R.S.1943, § 31-335;
Laws 1972, LB 1053, § 4.
Annotations
Creating liability against a village for benefits to streets and alleys for drainage improvement within a drainage district is not in contravention of the Constitution. Drainage District No. 1 of Lincoln County v. Village of Hershey, 145 Neb. 138, 15 N.W.2d 337 (1944).
Supervisors have power hereunder to assess railroad company. Drainage Dist. No. 1 of Pawnee County v. Chicago, B. & Q. R. Co., 96 Neb. 1, 146 N.W. 1055 (1914).
Section is constitutional. County property may be assessed for special improvements, and assessments should be charged to county and not township. Drainage Dist. No. 1 of Richardson County v. Richardson County, 86 Neb. 355, 125 N.W. 796 (1910).
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-336 - Bonds; authority to issue; terms.

31-336.
Bonds; authority to issue; terms.
The board of supervisors may, if in its judgment it seems best, issue negotiable bonds (1) not to exceed the amount of the total tax levy certified to the county clerk or clerks as provided by law, (2) in denominations of not less than one hundred dollars, (3) bearing interest payable semiannually, (4) to mature at annual intervals in not to exceed twenty years, and (5) with both principal and interest payable at the office of the county treasurer of the county in which the drainage district was organized, or at some convenient banking house or trust company office to be named in the bonds. The bonds and interest coupons shall be executed in the name of the district, and shall be signed by the chairman of the board of supervisors, attested with the seal of the drainage district and by the signature of the secretary of the board. Such bonds shall be made to run for not more than twenty years, and in case they are made to mature at different times within such period, the assessment shall be divided into as many installments as there are different dates of maturity. The installments shall be numbered consecutively as issued, and bear date at the time of their issue.
Source
Laws 1905, c. 161, § 20, p. 625;
Laws 1907, c. 152, § 4, p. 470;
Laws 1909, c. 147, § 10, p. 520;
R.S.1913, § 1831;
C.S.1922, § 1778;
C.S.1929, § 31-435;
R.S.1943, § 31-336;
Laws 1947, c. 15, § 15, p. 91;
Laws 1969, c. 51, § 89, p. 330.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-337 - Bonds; maturity; recitals.

31-337.
Bonds; maturity; recitals.
The maturity of all bonds shall be fixed on July 1 of the year in which they mature and shall contain a recital that the same were issued in accordance with the provisions of sections 31-336 to 31-348, and that they are to be paid out of a sinking fund to be created as provided in section 31-351.
Source
Laws 1905, c. 161, § 20, p. 626;
Laws 1907, c. 152, § 4, p. 471;
Laws 1909, c. 147, § 10, p. 521;
R.S.1913, § 1832;
C.S.1922, § 1779;
C.S.1929, § 31-436;
R.S.1943, § 31-337.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-338 - Bonds; issuance; resolution required; payment; record; contents.

31-338.
Bonds; issuance; resolution required; payment; record; contents.
Before issuing any bonds under the provisions of sections 31-336 to 31-348, the board of supervisors of the district shall by resolution duly engrossed in the minutes of a meeting to be specially held for that purpose, order and direct the issue thereof, specifying their number, amount, rate of interest, date of maturity, and place of payment. Such minutes shall be engrossed on the record of the board of supervisors, which minutes and the record of bonds shall at all times be open to the inspection of all parties interested in the district, either as taxpayers or bondholders. Upon the payment of any bond, an entry shall be made in the records accordingly.
Source
Laws 1905, c. 161, § 20, p. 626;
Laws 1907, c. 152, § 4, p. 71;
Laws 1909, c. 147, § 10, p. 521;
R.S.1913, § 1833;
C.S.1922, § 1780;
C.S.1929, § 31-437;
R.S.1943, § 31-338.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-339 - Bonds; sale; from what funds payable.

31-339.
Bonds; sale; from what funds payable.
The bonds shall not be sold for less than par with accrued interest, shall show on their face the purpose for which they are issued, and shall be payable out of money derived from the drainage assessments or taxes.
Source
Laws 1907, c. 152, § 4, p. 471;
Laws 1909, c. 147, § 10, p. 522;
R.S.1913, § 1834;
C.S.1922, § 1781;
C.S.1929, § 31-438;
R.S.1943, § 31-339.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-340 - Bonds and interest; annual tax levy to pay at maturity.

31-340.
Bonds and interest; annual tax levy to pay at maturity.
It shall be the duty of the board of supervisors in making the annual tax levy as provided in section 31-333, to take into account the maturing bonds and interest on all bonds, and make ample provisions in advance for the payment thereof.
Source
Laws 1907, c. 152, § 4, p. 472;
Laws 1909, c. 147, § 10, p. 522;
R.S.1913, § 1835;
C.S.1922, § 1782;
C.S.1929, § 31-439;
R.S.1943, § 31-340.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-342 - Bonds; issuance; delivery of certified transcript.

31-342.
Bonds; issuance; delivery of certified transcript.
The secretary of the board of supervisors of the drainage district in which bonds are issued shall furnish a duly certified transcript to the holder of any such bond on demand.
Source
Laws 1909, c. 147, § 10, p. 522;
R.S.1913, § 1837;
C.S.1922, § 1784;
C.S.1929, § 31-441;
R.S.1943, § 31-342;
Laws 2001, LB 420, § 24.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-343 - Bonds; payment of levy by landowner; effect; record.

31-343.
Bonds; payment of levy by landowner; effect; record.
Before such bonds are issued any person or corporation whose land or property has been assessed for benefits by the district may pay the total amount of the cost and expenses apportioned to and levied as a tax against such land and property or any lot, tract, or subdivision thereof as set out in the assessment roll. The amount of bonds to be issued shall be reduced by the amount thus paid. When such payment has been made to the board of supervisors, it shall place the sum so received in the depository provided for in section 31-350, and shall give to such owner an acquittance showing such payment. The lands and property upon which payment has been made shall be released from the lien of such drainage tax, and the bonds and interest thereon shall be chargeable solely against the lots, tracts, land and property upon which such payment has not been made. The drainage board shall certify to the county clerk a list of the lands and property upon which such payment has been made, which list shall be filed and recorded in the office of the county clerk.
Source
Laws 1905, c. 161, § 20, p. 627;
Laws 1907, c. 152, § 4, p. 472;
Laws 1909, c. 147, § 10, p. 522;
R.S.1913, § 1838;
C.S.1922, § 1785;
C.S.1929, § 31-442;
R.S.1943, § 31-343.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-344 - Bonds; issuance; resolution; contents; declarations.

31-344.
Bonds; issuance; resolution; contents; declarations.
Before issuing any bonds the board shall pass a formal resolution in which shall be found and declared (1) the total amount of the tax as confirmed (both by the original and the supplemented assessment, if any), (2) the total amount of the deductions, if any, thereon, (3) the estimated cost of collection, and (4) the total amount of the net tax available for the payment of the principal and the interest of the bonds the district intends to issue.
Source
Laws 1909, c. 149, § 1, p. 528;
R.S.1913, § 1839;
C.S.1922, § 1786;
C.S.1929, § 31-443;
R.S.1943, § 31-344.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-345 - Bonds; issuance; resolution; contents; pledge of funds.

31-345.
Bonds; issuance; resolution; contents; pledge of funds.
The board shall then, in such resolution, divide the total levy theretofore made into convenient installments, and opposite each shall set the year in which they shall become payable respectively. The board shall then authorize the bonds which the district proposes to issue, fixing the terms, date and maturities thereof in such a manner that the installments of the tax will be sufficient to pay the corresponding installments of bonds as and when they become due. In the same resolution the board shall provide that in due time, manner and season it will cause the annual levy to be made in compliance with such resolution, and thereupon the fund, to the extent that it may be necessary to pay the bonds, shall be pledged and hypothecated to the payment of the bonds, which pledge and hypothecation, to the amount so expressed and declared, shall be superior to any other charge against the same.
Source
Laws 1909, c. 149, § 1, p. 528;
R.S.1913, § 1840;
C.S.1922, § 1787;
C.S.1929, § 31-444;
R.S.1943, § 31-345.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-346 - Board of supervisors; power to borrow money; purpose; limitation.

31-346.
Board of supervisors; power to borrow money; purpose; limitation.
Before funds can be secured by the levy of a tax or the sale of bonds, the board of supervisors of such drainage district shall have power to borrow money and pledge the credit of the district for the payment of the same, with interest, in any sum not to exceed five thousand dollars, to pay the necessary cost and expenses of the organization and incorporation of the district and all other legitimate charges and expenses incurred by the board and its officers and employees in performing the services and duties required of them by sections 31-301 to 31-369.
Source
Laws 1909, c. 147, § 10, p. 523;
R.S.1913, § 1841;
C.S.1922, § 1788;
C.S.1929, § 31-445;
R.S.1943, § 31-346.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-347 - Bonds; sale; how made.

31-347.
Bonds; sale; how made.
The board may sell the bonds from time to time in such quantities as may be necessary and most advantageous, to raise the money for the construction of the ditches and works, the acquisition of rights-of-way and property, and otherwise to fully carry out the objects and purposes of sections 31-301 to 31-369. Before making any sale the board shall at a meeting, by resolution, declare its intention to sell a specified amount of the bonds, and the day and hour and place of such sale, and shall cause such resolution to be entered in the minutes, and notice of the sale to be given by publication thereof at least twenty days in a daily newspaper published in the city of Lincoln, and in any other newspaper, at its discretion. The notice shall state that sealed proposals will be received by the board at its office, for the purchase of bonds until the day and hour named in the resolution. At the time appointed the board shall open the proposals and award the purchase of the bonds to the highest responsible bidder, and may reject all bids; but the board shall in no event sell any of the bonds for less than par.
Source
Laws 1905, c. 161, § 22, p. 627;
Laws 1907, c. 152, § 5, p. 472;
R.S.1913, § 1842;
C.S.1922, § 1789;
C.S.1929, § 31-446;
R.S.1943, § 31-347.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-348 - Bonds; sale; record.

31-348.
Bonds; sale; record.
The secretary shall keep a record of the bonds sold, their number, the date of sale, the price received, and the name of the purchaser.
Source
Laws 1905, c. 161, § 20, p. 626;
Laws 1907, c. 152, § 5, p. 472;
R.S.1913, § 1843;
C.S.1922, § 1790;
C.S.1929, § 31-447;
R.S.1943, § 31-348.
2023 Nebraska Revised Statutes › Chapter 31 - Drainage › 31-349 - Bonds; sale; proceeds; use.

31-349.
Bonds; sale; proceeds; use.
The proceeds of the sale of bonds, or any of them, shall be used to pay for the works and improvements in the drainage of the district, and such costs, expenses, fees and salaries as may be authorized by law.
Source
Laws 1907, c. 152, § 5, p. 472;
R.S.1913, § 1844;
C.S.1922, § 1791;
C.S.1929, § 31-448;
R.S.1943, § 31-349.