reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-717 - Sewers and drains; construction; cost; assessment against property owners.

15-717.
Sewers and drains; construction; cost; assessment against property owners.
The city council of a city of the primary class shall have the power to lay off the city into suitable districts for the purpose of establishing a system of sewerage and drainage, to provide such system and regulate the construction, repairs, and use of sewers and drains, and to provide penalties for any obstruction of, or injury to, any sewers or drains and for any violation of the rules and regulations with respect thereto that may be prescribed by the city council. The city council shall have the power to create sewer districts by ordinance and designate the property to be benefited by the construction of sewers in such districts. The city council shall have the power to construct or cause to be constructed such sewer or sewers in such district or districts and assess the cost thereof against the property in such districts, to the extent of the special benefits.
Source
Laws 1901, c. 16, § 100, p. 108;
Laws 1907, c. 9, § 9, p. 81;
R.S.1913, § 4527;
C.S.1922, § 3913;
C.S.1929, § 15-706;
R.S.1943, § 15-717;
Laws 1969, c. 66, § 6, p. 381;
Laws 2020, LB1003, § 115.
Annotations
City tax assessments on property owners for approved sewer costs are valid to the extent of benefits to the property, even if the improvement produces no immediate and proportionate increase in market value of the property. Nebco, Inc. v. Speedlin, 198 Neb. 34, 251 N.W.2d 710 (1977).
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-718 - Sewers and drains; construction; assessment of benefits; collection.

15-718.
Sewers and drains; construction; assessment of benefits; collection.
Special assessments may be levied by the city council of a city of the primary class for the purpose of paying the cost of constructing sewers and drains as provided in section 15-717. Such assessments shall be levied upon the real estate within the sewerage districts in which such sewer or drain may be, to the extent of benefits to such property by reason of such improvements. The benefits to such property shall be determined by the city council as in other cases of special assessments. All assessments made for sewerage or drainage purposes shall be levied and collected as special assessments.
Source
Laws 1901, c. 16, § 101, p. 108;
Laws 1907, c. 9, § 10, p. 81;
R.S.1913, § 4528;
C.S.1922, § 3914;
C.S.1929, § 15-707;
R.S.1943, § 15-718;
Laws 1969, c. 66, § 7, p. 381;
Laws 2015, LB361, § 16;
Laws 2020, LB1003, § 116.
Annotations
City tax assessments on property owners for approved sewer costs are valid to the extent of benefits to the property, even if the improvement produces no immediate and proportionate increase in market value of the property. Nebco, Inc. v. Speedlin, 198 Neb. 34, 251 N.W.2d 710 (1977).
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-720 - Sewer district bonds.

15-720.
Sewer district bonds.
The mayor and city council of a city of the primary class may issue sewer district bonds to cover the cost of the work of constructing sewers in sewer districts, and the special assessment levied on account of such work shall constitute a sinking fund for the payment of such bonds.
Source
Laws 1907, c. 9, § 10, p. 81;
R.S.1913, § 4530;
C.S.1922, § 3916;
C.S.1929, § 15-709;
R.S.1943, § 15-720;
Laws 2020, LB1003, § 117.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-724 - Public markets; establishment.

15-724.
Public markets; establishment.
The mayor and city council of a city of the primary class may by ordinance purchase and own grounds for and erect and establish market houses and market places, regulate and govern such market houses and market places, and prescribe the fees to be charged persons for stalls therein. Any
revenue from such fees shall be applied (1) to the payment of the salaries of the officers appointed to take charge of such market house or market place, (2) to the payment of repairs of the market house or market place, and (3) to the payment of the cost of erecting such market house or market place. After all salaries, repairs, and costs of construction have been paid, the surplus, if any remaining, shall be disposed of as the city council shall direct. The mayor and city council may contract with any person or persons, or association of persons, companies, or corporations, for the erection and regulation of such market house or market place on such terms and conditions and in such manner as the city council may prescribe, and raise all necessary revenue therefor as provided in this section. The mayor and city council may locate market houses or market places on any street, alley, or public ground, or any land purchased for such purpose, and provide for the erection of all other useful and necessary buildings for the use of the city and for the protection and safety of all property owned by the city, except that
any such improvement, costing in the aggregate a sum greater than five hundred dollars, shall not be authorized until the ordinance providing for such improvement shall be first submitted to and ratified by a majority of the legal voters of such city.
Source
Laws 1901, c. 16, § 129, XV, p. 131;
R.S.1913, § 4534;
C.S.1922, § 3920;
C.S.1929, § 15-713;
R.S.1943, § 15-724;
Laws 2020, LB1003, § 118.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-725 - Public improvements; special tax assessments.

15-725.
Public improvements; special tax assessments.
Special tax assessments to pay the cost of public improvements in a city of the primary class, except special assessments for sidewalk purposes or as otherwise provided by law, shall be made in the following manner: (1) Assessment shall be made on the improvement district by resolution of the city council at any meeting, stating the cost of the improvement and benefit accruing to the property in the district to be taxed shall be recorded in the minutes. The city council shall submit a proposed distribution of the tax on each separate property to be taxed to the board of equalization as provided in the resolution, and (2) notice of the board of equalization meeting shall be published, in a legal newspaper in or of general circulation in the city, ten days before the meeting, and the notice shall include that the city council will sit as a board of equalization at the time fixed in such notice, not less than five days after such assessment, and the proper distribution of such special tax shall be open to examination of all persons interested. Property shall not be specially taxed for more than the total cost of the improvement nor more than the special benefit accruing thereto by the improvement. If the aggregate tax be less than the cost of improvement, the excess shall be paid from the general fund. Special taxes may be assessed as the improvement progresses and as soon as completed in front of or along property taxed, or when the whole is complete, as the city council shall determine. Special assessments for local benefits shall be a lien on all property so specially benefited superior and prior to all other liens save general taxes or other special assessments and equal therewith. If any special assessment be declared void, or doubt of its validity exist, the mayor and city council, to pay the cost of improvement, may make a reassessment thereof on the property within the district, and any sums paid on the original special assessment shall be credited to the property on which it was paid and any excess refunded to the owner paying it, with lawful interest. Taxes reassessed and not paid shall be enforced and collected as other special taxes. No special tax or assessment which the mayor and city council acquire jurisdiction to make shall be void for any irregularity, defect, error, or informality in procedure, in levy or equalization thereof.
Source
Laws 1901, c. 16, § 102, p. 109;
R.S.1913, § 4535;
C.S.1922, § 3921;
C.S.1929, § 15-714;
R.S.1943, § 15-725;
Laws 2020, LB1003, § 119.
Annotations
Reassessment of benefits is provided for when original assessment is invalid. Shanahan v. Johnson, 170 Neb. 399, 102 N.W.2d 858 (1960).
Blanket notice of sitting of council as board of equalization is sufficient. Price v. City of Lincoln, 103 Neb. 366, 171 N.W. 921 (1919).
When lots are subdivided, assessment for paving is made on equitable basis. Lansing v. City of Lincoln, 32 Neb. 457, 49 N.W. 650 (1891).
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-726 - Special tax assessments; certificate; warrants.

15-726.
Special tax assessments; certificate; warrants.
When any special tax, except sidewalk tax, is levied in a city of the primary class, it shall be the duty of the city clerk to issue a certificate describing such lot or piece of ground by number and block, stating the amount of special tax levied thereon and the purpose for which such tax was levied, and stating when such tax shall become due and delinquent. The city clerk shall forthwith deliver a duplicate of such certificate to the city treasurer, who shall, without delay, give at least five days' notice through publication in a legal newspaper in or of general circulation in the city, of the time when such tax will become delinquent. To every such certificate the city clerk shall append a warrant in the usual form, requiring such city treasurer to collect such special tax or taxes by distress and sale of goods and chattels of the person, persons, or bodies corporate owing any such special tax or taxes, if such special tax or taxes are not paid before the time fixed for such special tax or taxes to become delinquent. The city treasurer shall make his or her return of such warrants with a report of his or her doings thereunder on or before the fifteenth day of July next thereafter.
Source
Laws 1901, c. 16, § 103, p. 110;
R.S.1913, § 4536;
C.S.1922, § 3922;
C.S.1929, § 15-715;
R.S.1943, § 15-726;
Laws 2020, LB1003, § 120.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-727 - Special tax assessments; multiple owners; treatment.

15-727.
Special tax assessments; multiple owners; treatment.
It shall be sufficient in any case involving a special tax assessment in a city of the primary class to describe the lot or piece of ground as such lot or piece of ground is platted or recorded, although such lot or piece of ground belongs to several persons, but in case any lot or piece of ground belongs to different persons, the owner of any part thereof may pay his or her portion of the tax on such lot or piece of ground, and his or her proper share may be determined by the city treasurer.
Source
Laws 1901, c. 16, § 104, p. 111;
R.S.1913, § 4537;
C.S.1922, § 3923;
C.S.1929, § 15-716;
R.S.1943, § 15-727;
Laws 2020, LB1003, § 121.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-728 - Public improvements; city engineer; inspection and acceptance.

15-728.
Public improvements; city engineer; inspection and acceptance.
When any public improvement in a city of the primary class is completed according to contract, it shall be the duty of the city engineer to carefully inspect such improvement, and if the improvement is found to be properly done, such city engineer shall accept the improvement and forthwith report his or her acceptance thereof to the city council with recommendation that the improvement be approved or disapproved, and the city council may confirm or reject such acceptance. When the ordinance levying the tax makes such tax due as the improvement is completed in front of or along any block or piece of ground, the city engineer may accept the improvement in sections from time to time, if found to be done according to the contract, reporting his or her acceptance as in other cases.
Source
Laws 1901, c. 16, § 105, p. 111;
R.S.1913, § 4538;
C.S.1922, § 3924;
C.S.1929, § 15-717;
R.S.1943, § 15-728;
Laws 2020, LB1003, § 122.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-729 - Street railway systems; powers of city.

15-729.
Street railway systems; powers of city.
A city of the primary class may authorize or permit the use of its roads, streets, highways, alleys, or other public rights-of-way for street railway systems.
Source
Laws 1901, c. 16, § 106, p. 111;
R.S.1913, § 4539;
C.S.1922, § 3925;
C.S.1929, § 15-718;
R.S.1943, § 15-729;
Laws 2020, LB1003, § 123.
Annotations
The right to levy a special tax against a street railway company to pay the cost of paving along its track is valid and is not class legislation. City of Lincoln v. Lincoln St. Ry. Co., 67 Neb. 469, 93 N.W. 766 (1903); Lincoln Street Ry. Co. v. City of Lincoln, 61 Neb. 109, 84 N.W. 802 (1901).
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-735 - Special sidewalk assessments; collection.

15-735.
Special sidewalk assessments; collection.
Special sidewalk assessments assessed as provided in section 15-734 may be collected:
(1) In the manner usual for the collection or foreclosure of county taxes against real estate;
(2) By foreclosure as in case of county taxes against real estate. In
the foreclosure of such special sidewalk assessments, any number of parties, owners of abutting property against which property a special sidewalk assessment has been made, may be made parties defendant, and any number of special sidewalk assessments may be foreclosed in one action, the decree, however, to be separate as to each particular piece of abutting property against which such special sidewalk assessments have been levied. A
certified copy by the city clerk of the action of the city council in making such special sidewalk assessments shall be received in evidence as prima facie evidence of the regularity of all proceedings in the matter of making and levying such special sidewalk assessments, and such special sidewalk assessments shall constitute a lien prior and superior to all other liens except liens for taxes or other special assessments upon such abutting property. In
the foreclosure of such special assessments, the action may be brought in the name of the city against any and all parties subject to the payment of such special sidewalk assessments in one or more actions, and the city may become a purchaser thereof for an amount not exceeding the amount of the special sidewalk assessment and interest and penalties thereon; or
(3) The city clerk, upon the request of the city council, shall, under seal of the city, make out a statement containing a description of the property against which special sidewalk assessments are delinquent, the amount of such special sidewalk assessments together with interest and penalties thereon, the name of the owner of such abutting property at the time of the levy, and the date of the levy, and shall transmit the same to the clerk of the district court. Upon request of the city the clerk of the district court shall issue an order of sale of such abutting property and deliver the same to the county sheriff, who shall thereupon cause such property to be advertised and sold as in case of sale of real estate under judgment and execution, except that it shall not be necessary for the county sheriff to cause such property to be appraised. Upon sale the county sheriff shall report the sale thereof to the district court for confirmation.
Source
Laws 1901, c. 16, § 109, p. 116;
R.S.1913, § 4542;
C.S.1922, § 3928;
C.S.1929, § 15-721;
R.S.1943, § 15-735;
Laws 2020, LB1003, § 125.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-751 - Joint city and county facilities; cooperation with other governmental agencies; authorization; dual officers and employees.

15-751.
Joint city and county facilities; cooperation with other governmental agencies; authorization; dual officers and employees.
(1) Any county and any city of the primary class, which is the county seat of such county, shall have the power to join with each other and with other political or governmental subdivisions, agencies, or public corporations whether federal, state, or local, or with any number of combinations thereof, by contract or otherwise in the joint ownership, operation, or performance of any property, facility, power, or function, or in agreements containing the provisions that one or more thereof operate or perform for the other or others. Any such county and any such city shall also have the power to authorize and undertake research, formulate plans, draft and seek the enactment of legislation, take other actions concerning improvement of the relationships between themselves or between each of them and other political or governmental subdivisions, agencies, or public corporations, whether federal, state, or local, for the attainment of voluntary cooperation agreements, annexations, transfers of functions to or from such city, or to or from such county, or city-county consolidation or separation, or any other means of accomplishing changes in governmental organization in which such city or such county has an interest. Such city and such county may undertake such efforts alone or in concert with other political or governmental subdivisions, agencies, or public corporations, whether federal, state, or local, or with public or private research or professional organizations. Such city and such county may appropriate and spend money for such purposes.
(2) Any officer or employee, whether elected or appointed, of any county, may also simultaneously be and serve as an officer or employee of any such city of the primary class, referred to in subsection (1) of this section, which is the county seat of the county where such duties are not incompatible. Any officer or employee, whether elected or appointed, of a city of the primary class which is the county seat of a county may also simultaneously be and serve as an officer or employee of the county of which such city is the county seat where such duties are not incompatible, except
that this provision shall not apply to or cover the county board of such county or the mayor or members of the city council of such city.
Source
Laws 1957, c. 25, § 1, p. 178;
Laws 2020, LB1003, § 126.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-752 - Joint city and county facilities; authorization; vote required.

15-752.
Joint city and county facilities; authorization; vote required.
Any action authorized under section 15-751 shall be taken only upon the affirmative vote of a majority of the county board of the county in which a city of the primary class is the county seat or a majority of the members of the city council and mayor of such city, and when such action is taken by such governing body, it shall be binding upon all officers and employees of such county or such city.
Source
Laws 1957, c. 25, § 2, p. 179;
Laws 2020, LB1003, § 127.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-753 - Ornamental lighting districts; bids; letting; special assessment.

15-753.
Ornamental lighting districts; bids; letting; special assessment.
The city council of a city of the primary class shall have the power to create ornamental lighting districts for the purpose of acquiring and installing ornamental lights, including poles, fixtures, wiring, underground conduits, and all necessary equipment and accessories, in or along any street, streets, public grounds, or public way or ways, within the city. All such districts shall be known as ornamental lighting districts and shall be created by ordinance which shall designate the property within the district to be benefited. The city shall have the power to advertise for bids for the installation, construction, and equipment for such ornamental lights and to contract with the lowest responsible bidder therefor as authorized in its home rule charter. The cost of such ornamental lights may be, in whole or in part, assessed proportionately to the benefits on the property specially benefited, and the city council shall have the power and authority to fix the period of time for the payment of the special assessments and to issue bonds, as authorized by its home rule charter.
Source
Laws 1969, c. 66, § 5, p. 381;
Laws 2020, LB1003, § 128.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-754 - Public improvement districts; cost; special assessment.

15-754.
Public improvement districts; cost; special assessment.
The city council of a city of the primary class shall have the power by ordinance to create public improvement districts for opening, widening, or enlarging of any street, alley, boulevard, or public way or the establishing or enlarging of any park or parkway within the city. Such special improvement district having been created, the city may acquire, by agreement, purchase, condemnation, or otherwise, the necessary lands, lots, or grounds to carry out the purposes of the district. The cost thereof may be, in whole or in part, assessed proportionate to benefits, on the property specially benefited. The city council shall have power and authority to fix the period of time for the payment of the special assessments and to issue bonds, as authorized by its home rule charter.
Source
Laws 1969, c. 66, § 8, p. 382;
Laws 2020, LB1003, § 129.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-801 - Biennial budget authorized.

15-801.
Biennial budget authorized.
A city of the primary class may adopt biennial budgets for biennial periods if such budgets are provided for by a city charter provision. For purposes of this section:
(1) Biennial budget means a budget that provides for a biennial period to determine and carry on the city's financial and taxing affairs; and
(2) Biennial period means the two fiscal years comprising a biennium commencing in odd-numbered or even-numbered years.
Source
Laws 2000, LB 1116, § 1;
Laws 2010, LB779, § 17.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-807 - Board of equalization; procedure; quorum.

15-807.
Board of equalization; procedure; quorum.
The city council of a city of the primary class shall constitute the board of equalization for the city and shall have power as such board to equalize all taxes and assessments, to correct any errors in the listing or valuation of property, and to supply any omissions in the same. A majority of all the members elected to the city council shall constitute a quorum for the transaction of business properly before the board, but a less number may adjourn from time to time and compel the attendance of absent members. When sitting as a board of equalization on general or special taxes, the city council may adopt rules and regulations as to the manner of presenting complaints and applying for relief. The city council shall not invalidate or prejudice the proceedings of the board that a majority of the members thereof after organization as a board do not in fact continue present during the advertised hours for the sitting of such board, as long as
the city clerk and some member of the board shall be present to receive complaints or applications for relief. No final action shall be taken with respect to any taxes or assessments by the board until a majority of the members of the city council sitting as a board of equalization shall be present and in open session.
Source
Laws 1901, c. 16, § 77, p. 99;
R.S.1913, § 4547;
C.S.1922, § 3934;
C.S.1929, § 15-805;
R.S.1943, § 15-807;
Laws 2020, LB1003, § 130.
Annotations
A tax levied by city of Lincoln on property that is exempt is one levied for an unauthorized purpose and its collection may be enjoined. East Lincoln Lodge No. 210, A.F. & A.M. v. City of Lincoln, 131 Neb. 379, 268 N.W. 91 (1936).
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-807.01 - Board of equalization for cities of primary class; delinquency.

15-807.01.
Board of equalization for cities of primary class; delinquency.
Notwithstanding any existing provisions to the contrary, whenever any city of the primary class has the county within which it is situated collect the taxes for the city, the officials of the county as designated by state law shall constitute a board of equalization for the city except as to special assessments of the city, and the dates when taxes of such city except special taxes shall be a lien or shall be due and payable or shall be delinquent shall be as provided by state law for taxes otherwise collected by the county.
Source
Laws 1972, LB 1150, § 2.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-808 - Board of equalization; hearings; duties.

15-808.
Board of equalization; hearings; duties.
The city council of a city of the primary class sitting as a board of equalization shall hold a session of not less than three or more than thirty days annually commencing on the first Tuesday after the third Monday in June and shall have power:
(1) To assess any taxable property, real and personal, not assessed;
(2) To review assessments made and correct such assessments as appears to be just. The board shall not increase the assessment of any person, partnership, limited liability company, or corporation until such person, partnership, limited liability company, or corporation has been notified by the board to appear and show cause, if any, why the assessment should not be increased. If personal service of such notice cannot be made in the city, notice may be given by publication and it shall be sufficient if such notice is published in one issue of a legal newspaper in or of general circulation within the city; and
(3) To equalize the assessments of all taxable property in the city and to correct any errors in the listing or value thereof. The city council sitting as a board of equalization shall be authorized and empowered to meet at any time for the purpose of equalizing assessment of any omitted or undervalued property and to add to the assessment rolls any taxable property not included.
Source
Laws 1901, c. 16, § 78, p. 99;
Laws 1907, c. 9, § 7, p. 79;
R.S.1913, § 4548;
C.S.1922, § 3935;
C.S.1929, § 15-806;
R.S.1943, § 15-808;
Laws 1961, c. 39, § 1, p. 167;
Laws 1992, LB 1063, § 7;
Laws 1992, Second Spec. Sess., LB 1, § 7;
Laws 1993, LB 121, § 132;
Laws 2020, LB1003, § 131.
Annotations
Owner of tax exempt real estate is entitled to enjoin collection of taxes thereon even though statute provides a remedy, inasmuch as tax is absolutely void. East Lincoln Lodge No. 210, A.F. & A.M. v. City of Lincoln, 131 Neb. 379, 268 N.W. 91 (1936).
Upon notice, board may assess property omitted from list. White v. City of Lincoln, 79 Neb. 153, 112 N.W. 369 (1907).
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-809 - Board of equalization; special assessments; equalization.

15-809.
Board of equalization; special assessments; equalization.
The city council of a city of the primary class shall act as a board to equalize all special assessments, except for sidewalks affecting single properties, before special taxes for local improvements be finally levied, distributed, and apportioned, and to correct any errors therein, upon notice as provided in this section. The board shall be in session not less than two hours on two successive days, and until it hears all complaints owners may make to the proposed distribution and levy of the tax, and shall equalize the tax and correct errors therein. If by reduction of the amount charged on any property it is necessary to increase the proposed amount upon other property, the owner shall be notified in person or at his or her residence, or by five days' publication in a legal newspaper in or of general circulation in the city if not a resident, or if changes are many, another distribution may be submitted by any member or any owner interested, and notice by five days' publication in a legal newspaper in or of general circulation in the city be given of a second session for equalization, at which time the equalization shall be completed.
Source
Laws 1901, c. 16, § 80, p. 100;
R.S.1913, § 4549;
C.S.1922, § 3936;
C.S.1929, § 15-807;
R.S.1943, § 15-809;
Laws 2020, LB1003, § 132.
Annotations
Review of decision of board of equalization is by error proceeding. Webster v. City of Lincoln, 50 Neb. 1, 69 N.W. 394 (1896).
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-810 - Board of equalization; power to compel testimony.

15-810.
Board of equalization; power to compel testimony.
The city council of a city of the primary class or any committee of the members thereof or the city council, when sitting as a board of equalization, shall have the power to compel the attendance of witnesses for the investigation of matters that may come before such city council or committee, and the presiding officer of the city council or chairperson of such committee, for the time being, may administer the requisite oaths. Such city council or committee of the members thereof or the city council, when sitting as a board of equalization, shall have the same authority to compel the giving of testimony as is conferred on courts of justice.
Source
Laws 1901, c. 16, § 123, p. 123;
R.S.1913, § 4550;
C.S.1922, § 3937;
C.S.1929, § 15-808;
R.S.1943, § 15-810;
Laws 2020, LB1003, § 133.
Annotations
In assessment of omitted property, board may place property on tax list from evidence given in nature of judicial proceedings. White v. City of Lincoln, 79 Neb. 153, 112 N.W. 369 (1907).
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-811 - Taxes; omitted property; assessment.

15-811.
Taxes; omitted property; assessment.
If for any reason any taxable property in a city of the primary class escapes taxation in any year, it shall be the duty of the city council when sitting as a board of equalization in any subsequent year to assess such property at a fair valuation for the year or years for which such property should have been assessed and to levy thereon under such assessment a tax at the same rate and upon the same basis that other taxable property was assessed for the year in which such property escaped taxation, which tax and levy shall be in addition to all current or other taxes on the same property.
Source
Laws 1901, c. 16, § 79, p. 100;
R.S.1913, § 4552;
C.S.1922, § 3939;
C.S.1929, § 15-810;
R.S.1943, § 15-811;
Laws 2020, LB1003, § 134.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-812 - Tax list; delivered to city treasurer; errors.

15-812.
Tax list; delivered to city treasurer; errors.
As soon as the assessment roll has been equalized and the annual levy made on such assessment roll in a city of the primary class, the city clerk shall immediately make out a tax list, which shall be as nearly as practicable in the form prescribed by law for the tax list to be furnished county treasurers, and the city clerk shall deliver such tax list to the city treasurer on or before the first day of October next after the date of the levy in each year. Errors in the name of persons assessed may be corrected by the city treasurer and the tax collected from the person intended, and in case the city treasurer finds that any land has been omitted in the assessment, the city treasurer shall report that fact to the city council, who may assess the same and direct the correction of the tax list as provided in this section and in section 15-811.
Source
Laws 1901, c. 16, § 123, p. 123;
R.S.1913, § 4550;
C.S.1922, § 3940;
C.S.1929, § 15-811;
R.S.1943, § 15-812;
Laws 2020, LB1003, § 135.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-813 - Taxes; warrant of city clerk; form.

15-813.
Taxes; warrant of city clerk; form.
To each tax list delivered as provided in section 15-812, a warrant under the hand of the city clerk of the city of the primary class shall be annexed, to be substantially in the following form:
In the name and by the authority of the State of Nebraska: To ............... city treasurer of the city of ............... in Nebraska;
You are hereby commanded to collect from each of the persons and corporations named in the annexed tax list and owners of real estate described therein the taxes set down in such list opposite their respective names, and the several parcels of land described therein; and in case any person or corporation upon whom any such tax or sum is imposed, or who by law is required to pay the same, shall refuse or neglect to pay the full amount thereof before the first day of March (or September), 20.... (insert year after levy), you are to levy and collect the same by distress and sale of the goods and chattels of the person or corporation so taxed as are by law required to pay such tax.
Given under my hand and official seal this ............... day of ............... A.D. 20.... .
.......................................
City Clerk of the City of ........... .
Source
Laws 1901, c. 16, § 83, p. 101;
R.S.1913, § 4557;
C.S.1922, § 3944;
C.S.1929, § 15-815;
Laws 1933, c. 136, § 16, p. 526;
C.S.Supp.,1941, § 15-815;
R.S.1943, § 15-813;
Laws 2004, LB 813, § 3;
Laws 2020, LB1003, § 136.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-814 - Taxes; warrant of city clerk; authority of city treasurer.

15-814.
Taxes; warrant of city clerk; authority of city treasurer.
Any warrant issued pursuant to section 15-813 shall fully authorize and empower the city treasurer of the city of the primary class to levy on any personal property belonging to such delinquent, and such warrant shall be a full and complete justification of the city treasurer in any action brought to recover damages or costs for any act or proceeding by the city treasurer done or taken in conformity with the commands thereof.
Source
Laws 1901, c. 16, § 84, p. 102;
R.S.1913, § 4558;
C.S.1922, § 3945;
C.S.1929, § 15-816;
R.S.1943, § 15-814;
Laws 2020, LB1003, § 137.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-816 - Delinquent taxes; collection.

15-816.
Delinquent taxes; collection.
All municipal personal taxes in a city of the primary class shall be collected from the personal property of the person, partnership, limited liability company, or corporation owning such personal property. All delinquent municipal taxes levied on any real estate within such city shall be collected by sale of such real estate in the same manner as in case of sale for delinquent county taxes.
Source
Laws 1901, c. 16, § 86, p. 102;
R.S.1913, § 4560;
C.S.1922, § 3947;
C.S.1929, § 15-818;
R.S.1943, § 15-816;
Laws 1993, LB 121, § 133;
Laws 2020, LB1003, § 138.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-817 - Ordinances to enforce collection of taxes; power.

15-817.
Ordinances to enforce collection of taxes; power.
The mayor and city council of a city of the primary class shall have full power and authority to pass ordinances not inconsistent with the laws of this state which they may deem necessary to secure a speedy and thorough collection of all municipal taxes and special assessments.
Source
Laws 1901, c. 16, § 87, p. 102;
R.S.1913, § 4561;
C.S.1922, § 3948;
C.S.1929, § 15-819;
R.S.1943, § 15-817;
Laws 2020, LB1003, § 139.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-818 - Taxes; payable in money, warrants, and coupons.

15-818.
Taxes; payable in money, warrants, and coupons.
All municipal taxes and special assessments in a city of the primary class shall be paid in money, or in warrants of the city drawn on the fund for which the same is offered, except that
coupons on any bonds of the city shall be received in payment of taxes or special assessments.
Source
Laws 1901, c. 16, § 88, p. 102;
R.S.1913, § 4562;
C.S.1922, § 3949;
C.S.1929, § 15-820;
R.S.1943, § 15-818;
Laws 2020, LB1003, § 140.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-819 - Personal property tax; lien upon personal property.

15-819.
Personal property tax; lien upon personal property.
Taxes assessed upon personal property in a city of the primary class shall be a lien upon the personal property of the person, partnership, limited liability company, or corporation assessed from and after the time the tax books are received by the city treasurer. Such lien shall be prior and superior to all other liens thereon except liens for taxes.
Source
Laws 1901, c. 16, § 89, p. 103;
R.S.1913, § 4563;
C.S.1922, § 3950;
R.S.1943, § 15-819;
Laws 1993, LB 121, § 134;
Laws 2020, LB1003, § 141.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-821 - Special assessments; lien, when; collection; interest.

15-821.
Special assessments; lien, when; collection; interest.
Special assessments on real estate in a city of the primary class shall be a lien from the date of the levy, and interest on all unpaid installments shall be payable annually. Such lien shall be perpetual and superior to all other liens upon the property except liens for taxes. In case of sale of any property for such tax or special assessment, the sale shall be governed by the general revenue law, except as otherwise provided by law, and the rights and limitations shall be the same as in other tax sales. Each
installment 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 annually, from levy until due; and installments 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, until paid.
Source
Laws 1901, c. 16, § 91, p. 104;
R.S.1913, § 4565;
C.S.1922, § 3952;
C.S.1929, § 15-824;
Laws 1933, c. 136, § 17, p. 527;
C.S.Supp.,1941, § 15-824;
R.S.1943, § 15-821;
Laws 1980, LB 933, § 8;
Laws 1981, LB 167, § 9;
Laws 2020, LB1003, § 142.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-822 - Special assessments; reassessment; procedure.

15-822.
Special assessments; reassessment; procedure.
The city council of a city of the primary class shall have the power, in all cases where special assessments for any purpose have or may be declared void or invalid for want of jurisdiction in making or levying such special assessments, or on account of any defect or irregularity in the manner of levying such special assessments, or for any cause whatever, to reassess and relevy a new assessment equal to the special benefits or not to exceed the cost of the improvement for which the assessment was made upon the property originally assessed, and such assessment so made shall constitute a lien upon the property prior and superior to all other liens except liens for taxes or other special assessments. In
all cases under the provisions of this section, the city council before making any such reassessment or relevy of special taxes or assessments shall give five days' notice in a legal newspaper in or of general circulation in the city of the time when the city council will meet to determine the matter of reassessing or relevying all such special assessments.
Source
Laws 1901, c. 16, § 93, p. 104;
R.S.1913, § 4566;
C.S.1922, § 3953;
C.S.1929, § 15-825;
R.S.1943, § 15-822;
Laws 2020, LB1003, § 143.
Annotations
Reassessment of benefits is provided for when original assessment is invalid. Shanahan v. Johnson, 170 Neb. 399, 102 N.W.2d 858 (1960).
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-823 - Taxes; revenue to pay bonds; investment.

15-823.
Taxes; revenue to pay bonds; investment.
All taxes levied for the purpose of raising money to pay interest or to create a sinking fund for the payment of the principal of any funded or bonded debt of a city of the primary class shall be payable in money only, and except as otherwise expressly provided, no money so obtained shall be used for any other purpose than the payment of the interest or debt for the payment of which they shall have been raised. Such
sinking fund may, under the direction of the mayor and city council, be invested in any of the underdue bonds issued by the city, if the bonds can be secured by the city treasurer at such rate or premiums as shall be prescribed by ordinance. Any due or overdue coupon or bond shall be a sufficient warrant or order for the payment of the coupon or bond out of any fund specially created for that purpose, without any further order or allowance by the mayor or city council.
Source
Laws 1901, c. 16, § 117, p. 121;
R.S.1913, § 4567;
C.S.1922, § 3954;
C.S.1929, § 15-826;
R.S.1943, § 15-823;
Laws 2020, LB1003, § 144.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-824 - Taxes; irregularities; effect.

15-824.
Taxes; irregularities; effect.
Irregularities in making assessments and returns thereof, in the equalization of assessments, and in the mode and manner of advertising the sale of any property shall not invalidate or affect the sale thereof when advertised and sold for delinquent city taxes and special assessments in a city of the primary class as provided by law, nor shall the sale of any real estate or any such tax or assessment be invalid on account of such real estate having been listed in the name of any other person than that of the rightful owner.
Source
Laws 1901, c. 16, § 92, p. 104;
R.S.1913, § 4568;
C.S.1922, § 3955;
C.S.1929, § 15-827;
R.S.1943, § 15-824;
Laws 2020, LB1003, § 145.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-834 - Bonds; sale; terms.

15-834.
Bonds; sale; terms.
No bonds issued by a city of the primary class which are general obligation bonds shall be sold for less than par or face value. All such bonds may contain such provisions with respect to their redemption as the city shall provide. There shall be no tax levy to pay more than the interest upon such bonds until the year before they become due, and then only so much as is needed to meet the bonds maturing the year after.
Source
Laws 1901, c. 16, § 121, p. 123;
R.S.1913, § 4577;
C.S.1922, § 3964;
C.S.1929, § 15-836;
R.S.1943, § 15-834;
Laws 1947, c. 15, § 11, p. 89;
Laws 1963, c. 36, § 3, p. 202;
Laws 1969, c. 69, § 1, p. 386;
Laws 1969, c. 51, § 25, p. 288;
Laws 2020, LB1003, § 146.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-835 - Special funds; diversion of surplus.

15-835.
Special funds; diversion of surplus.
All money received from any special assessments in a city of the primary class shall be held by the city treasurer as a special fund to be applied to the payment of the improvement for which the assessment was made, and such money shall be used for no other purpose. Any
surplus remaining in any such fund after all obligations against the same shall have been satisfied, may be transferred to any other fund by order of the city council.
Source
Laws 1901, c. 16, § 70, p. 95;
R.S.1913, § 4556;
C.S.1922, § 3943;
C.S.1929, § 15-814;
R.S.1943, § 15-835;
Laws 2020, LB1003, § 147.
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-840 - Claims; how submitted and allowed.

15-840.
Claims; how submitted and allowed.
All liquidated and unliquidated claims and accounts payable against a city of the primary class shall: (1) Be presented in writing; (2) state the name of the claimant and the amount of the claim; and (3) fully and accurately identify the items or services for which payment is claimed or the time, place, nature, and circumstances giving rise to the claim. The city finance director shall be responsible for the preauditing and approval of all claims and accounts payable, and no warrant in payment of any claim or account payable shall be drawn or paid without such approval. In order to maintain an action for a claim, other than a tort claim as defined in section 13-903, it shall be necessary, as a condition precedent, that the claimant file such claim within one year of the accrual of such claim, in the office of the city clerk, or other official whose duty it is to maintain the official records of a city of the primary class.
Source
Laws 1901, c. 16, § 126, p. 124;
R.S.1913, § 4580;
C.S.1922, § 3967;
C.S.1929, § 15-839;
R.S.1943, § 15-840;
Laws 1967, c. 59, § 1, p. 196;
Laws 1979, LB 145, § 1;
Laws 1983, LB 52, § 1;
Laws 2020, LB1003, § 148.
Annotations
With regard to those actions subject to the requirements of this section, a cause of action shall be deemed to have accrued when all factors have arisen which would allow the claimant to commence and maintain an action in court with the exception of the filing of the claim pursuant to this section. The conditions precedent to maintaining an action against a city do not apply to actions allegedly arising under 42 U.S.C. section 1983. Bauers v. City of Lincoln, 245 Neb. 632, 514 N.W.2d 625 (1994).
Concerning a contract claim against a city of the primary class, this section requires that such claim be filed with the city clerk and disallowed before a claimant, pursuant to section 15-841, may timely appeal from the city's disallowance and thereby become entitled to invoke a district court's power to adjudicate the merit of the disallowed claim. Andrews v. City of Lincoln, 224 Neb. 748, 401 N.W.2d 467 (1987).
This statute is not an exclusive remedy for a fireman entitled to benefits under Firemen's Pension Act. Hooper v. City of Lincoln, 183 Neb. 591, 163 N.W.2d 117 (1968).
A timely filing of a tort claim under the Political Subdivisions Tort Claims Act is not sufficient to satisfy the filing requirements of this section for purposes of the application of the Nebraska Wage Payment and Collection Act, because the two underlying claims are separate and distinct. Craw v. City of Lincoln, 24 Neb. App. 788, 899 N.W.2d 915 (2017).
2023 Nebraska Revised Statutes › Chapter 15 - Cities of the Primary Class › 15-841 - Claims; allowance; disallowance; appeal.

15-841.
Claims; allowance; disallowance; appeal.
Any taxpayer of a city of the primary class, after the allowance in whole or in part of any liquidated or unliquidated claim, or the claimant, after the disallowance in whole or in part of any such claim, may appeal therefrom to the district court of the county in which the city is situated in accordance with the procedures set forth in sections 15-1201 to 15-1205. In an appeal by a taxpayer in case the claimant finally recovers judgment for as great a sum exclusive of interest as was allowed by the city council, such appellant shall pay all costs of such appeal. In an appeal by a claimant in case claimant fails to recover as great a sum exclusive of interest as was allowed by the city council, such claimant shall pay all costs. No warrant shall issue for the payment of any such claim until the appeal is finally determined. No appeal bond shall be required of the city by any court in case of appeal by the city, and judgment shall be stayed pending such appeal.
Source
Laws 1901, c. 16, § 126, p. 124;
R.S.1913, § 4581;
C.S.1922, § 3968;
C.S.1929, § 15-840;
R.S.1943, § 15-841;
Laws 1967, c. 59, § 2, p. 196;
Laws 1983, LB 52, § 2;
Laws 2020, LB1003, § 149.
Annotations
In a wage claim brought under this section against a city of the primary class, there is nothing in the plain language of section 48-1231 that requires an employee to plead a specific cause of action for attorney fees or to file a separate proceeding for attorney fees in order to receive an award of attorney fees under the Nebraska Wage Payment and Collection Act. Rauscher v. City of Lincoln, 269 Neb. 267, 691 N.W.2d 844 (2005).
Concerning a contract claim against a city of the primary class, section 15-840 requires that such claim be filed with the city clerk and disallowed before a claimant, pursuant to this section, may timely appeal from the city's disallowance and thereby become entitled to invoke a district court's power to adjudicate the merit of the disallowed claim. Andrews v. City of Lincoln, 224 Neb. 748, 401 N.W.2d 467 (1987).
An appeal from the disallowance of a claim against a city of the primary class is perfected by filing a notice of appeal and bond. The filing of a transcript is not a jurisdictional requirement. Cole Investment Co. v. City of Lincoln, 213 Neb. 422, 329 N.W.2d 356 (1983).