Nebraska Revised Statute 14-538

Chapter 14


Special tax or assessment; relevy; when authorized.

Whenever any special tax or assessment upon any lot, land, or parcel of land within a city of the metropolitan class is found to be invalid, uncollectible, and void, is adjudged to be void by a court of competent jurisdiction, or is paid under protest and recovered by suit, because of any defect, irregularity, or invalidity, in any of the proceedings or on account of the failure to observe and comply with any of the conditions, prerequisites, and requirements of any statute or ordinance, the mayor and city council shall have the power to relevy such special tax or assessment upon such lot, land, or parcel of land in the same manner as other special taxes and assessments are levied, without regard to whether the formalities, prerequisites, and conditions, prior to equalization, have been met or not.


  • Laws 1921, c. 116, art. IV, § 26, p. 483;
  • C.S.1922, § 3652;
  • C.S.1929, § 14-529;
  • R.S.1943, § 14-538;
  • Laws 2022, LB800, § 188.
  • Operative Date: July 21, 2022


  • Reassessment of benefits is provided for when original assessment is invalid. Shanahan v. Johnson, 170 Neb. 399, 102 N.W.2d 858 (1960).

  • Omaha charter of 1897 contained sufficient authority for relevy of special assessment which was attempted to be levied but failed because of irregularities. Mercer Co. v. City of Omaha, 76 Neb. 289, 107 N.W. 565 (1906).

  • Whether property is benefited by park or boulevard is a question of fact. Hart v. City of Omaha, 74 Neb. 836, 105 N.W. 546 (1905).