Nebraska Revised Statute 31-118
Chapter 31 Section 118
Drainage improvements; advertisement for bids; awarding contract; conditions.
(1) Immediately after the transcript mentioned in section 31-117 is returned to the county clerk, immediately upon the filing of the bond mentioned in section 31-116, or, in case there is no appeal as hereinbefore provided, immediately after the hearing of the report mentioned in section 31-111, the county board shall proceed to advertise for sealed bids for the construction of the ditch in working sections not less in extent than the number of lineal feet apportioned to each lot or tract of land, public or corporate road, or railroad, and shall fix a time when the bids may be opened, giving not less than twenty days' notice thereof. The board shall attend at the time and place of opening the bids, shall let the contract or contracts to the lowest responsible bidder, shall take good and sufficient security for the faithful performance of such contract or contracts except as provided in subsection (2) of this section, and shall fix the time for the completion of such contract, not exceeding in any case one hundred fifty days from the time of entering into the same. No bid shall be entertained which exceeds the estimated cost of construction of the working section or sections upon which the bid is made.
(2) If a contract, the provisions of which are limited to the purchase of supplies or materials, is entered into pursuant to this section and if the amount of the contract is fifty thousand dollars or less, the person to whom the contract is awarded shall furnish the county with an irrevocable letter of credit, a certified check upon a solvent bank, or a performance bond in a guaranty company qualified to do business in Nebraska, as prescribed by and in a sum determined by the county board, conditioned for the faithful performance of the contract.
- Laws 1881, c. 51, § 18, p. 242;
- Laws 1911, c. 140, § 18, p. 459;
- R.S.1913, § 1735;
- C.S.1922, § 1682;
- C.S.1929, § 31-118;
- R.S.1943, § 31-118;
- Laws 1987, LB 211, § 3.
Statutory steps must precede levy of valid assessment. Shanahan v. Johnson, 170 Neb. 399, 102 N.W.2d 858 (1960).