Nebraska Revised Statute 19-5314

Chapter 19 Section 5314

19-5314.

Hearing; notice; manner; decision; appeal.

(1) Notice of a hearing on any general business occupation tax to be levied under the Riverfront Development District Act shall be given to the businesses and users of space in such district by publication of a description of the businesses and users of space who will be subject to the occupation tax, the amount of the occupation tax proposed to be levied, and the general purpose for which such occupation tax is to be levied one time each week for three weeks in a newspaper in or of general circulation in the city.

(2) Notice of a hearing on any special assessments to be levied under the act shall be given to the landowners in such district by publication of the description of the land, the amount proposed to be assessed, and the general purpose for which such assessment is to be made one time each week for three weeks in a newspaper in or of general circulation in the city.

(3) Notice under this section shall provide the date, time, and place of hearing to hear any objections or protests by landowners in the district as to the amount of assessment made against their land or by businesses and users of space in the district as to the amount of occupation tax to be levied against them. A direct appeal to the district court of the county in which such city is located may be taken from the decision of the city council in the same manner and under like terms and conditions as appeals may be taken from the amount of special assessments levied in street improvement districts in such city as now provided by law.

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