Nebraska Revised Statute 31-217
Chapter 31 Section 217
Drains or ditches; assessment; entry on tax books; how collected.
If no objections are filed to the report of the appraisers within the time as provided in section 31-213, or no appeal has been perfected from the decision of the county board upon objections determined by it, the county board shall direct the county clerk to place the assessment roll upon the tax book of the county against the lands or lots affected thereby together with the costs of all proceedings relating thereto, and shall confirm in whole or in part the report of the appraisers as to voluntary releases. The assessments to be made and placed upon the tax books of the county shall be collected by the county treasurer in the same manner as is provided for the collection of ordinary taxes.
- Laws 1911, c. 142, § 13, p. 472;
- R.S.1913, § 1787;
- C.S.1922, § 1734;
- C.S.1929, § 31-317;
- R.S.1943, § 31-217.
Notice must be sent to mortgagees or organization of drainage district before special assessment can be levied. Board of Commissioners of Hamilton County v. Northwestern Mut. Life Ins. Co., 114 Neb. 596, 209 N.W. 256 (1926).