Nebraska Revised Statute 31-109
Chapter 31 Section 109
Drainage improvements; schedule of land benefited; apportionment; estimate of cost of construction; specifications.
The county board shall also by its order direct the surveyor or engineer to make and return a schedule of all lots, lands, public or corporate roads, or railroads that will be benefited by the proposed improvement, whether the same are abutting upon the line of the proposed improvement or not, an apportionment of a number of lineal feet and cubic yards to each lot, tract of land, road or railroad, according to the benefits which will result to each from the improvement, an estimate of the cost of location and construction to each, and a specification of the manner in which the improvement shall be made and completed.
- Laws 1881, c. 51, § 8, p. 238;
- Laws 1911, c. 140, § 8, p. 455;
- R.S.1913, § 1726;
- C.S.1922, § 1673;
- C.S.1929, § 31-109;
- R.S.1943, § 31-109.
If land is benefited by the improvement it need not abut upon the line of a drainage district to be subject to special assessments. Loup River Public Power Dist. v. Platte County, 141 Neb. 29, 2 N.W.2d 609 (1942).
County board through surveyor or engineer shall schedule property benefited and property taken or damaged as well. Costello v. Colfax County, 112 Neb. 40, 198 N.W. 357 (1924).