Nebraska Revised Statute 14-121

Chapter 14


Annexed or merged city or village; authorized taxes or assessments; city of the metropolitan class; powers.

All taxes or special assessments which any city or village so annexed or merged was authorized to levy or assess, but which are not levied or assessed at the time of such annexation or merger for any kind of public improvements made by it or in process of construction or contracted for, may be levied or assessed by such metropolitan city as consolidated. Such metropolitan city shall have the power to reassess all special assessments or taxes levied or assessed by such city or village thus consolidated with it in all cases where any city or village was authorized to make reassessments or relevies of such taxes or assessments.


  • Laws 1921, c. 116, art. I, § 20, p. 413;
  • C.S.1922, § 3508;
  • Laws 1925, c. 166, § 2, p. 434;
  • C.S.1929, § 14-121;
  • R.S.1943, § 14-121;
  • Laws 1953, c. 278, § 1, p. 905;
  • Laws 1961, c. 30, § 1, p. 146;
  • Laws 1971, LB 4, § 1.


  • Metropolitan city had authority to levy special assessments after annexation and consolidation with city of smaller class to carry out paving contracts entered into by latter city prior to consolidation. State ex rel. Parks Co. v. Dahlman, 100 Neb. 416, 160 N.W. 117 (1916).