Nebraska Revised Statute 15-717
Sewers and drains; construction; cost; assessment against property owners.
The city council shall have the power to lay off the city into suitable districts for the purpose of establishing a system of sewerage and drainage; to provide such system and regulate the construction, repairs, and use of sewers and drains, and to provide penalties for any obstruction of, or injury to, any sewers or drains, and for any violation of the rules and regulations with respect thereto that may be prescribed by the city council. The city council shall have power to create sewer districts by ordinance and designate the property to be benefited by the construction of sewers in such districts. The city council shall have power to construct or cause to be constructed such sewer or sewers in such district or districts and assess the cost thereof against the property in such districts, to the extent of the special benefits.
- Laws 1901, c. 16, § 100, p. 108;
- Laws 1907, c. 9, § 9, p. 81;
- R.S.1913, § 4527;
- C.S.1922, § 3913;
- C.S.1929, § 15-706;
- R.S.1943, § 15-717;
- Laws 1969, c. 66, § 6, p. 381.
City tax assessments on property owners for approved sewer costs are valid to the extent of benefits to the property, even if the improvement produces no immediate and proportionate increase in market value of the property. Nebco, Inc. v. Speedlin, 198 Neb. 34, 251 N.W.2d 710 (1977).