Nebraska Revised Statute 15-718
Sewers and drains; construction; assessment of benefits; collection.
Special assessments may be levied by the city council for the purpose of paying the cost of constructing such sewers and drains within the city. Such assessments shall be levied upon the real estate within the sewerage districts in which such sewer or drain may be, to the extent of benefits to such property by reason of such improvements. The benefits to such property shall be determined by the city council as in other cases of special assessments. All assessments made for sewerage or drainage purposes shall be levied and collected as special assessments.
- Laws 1901, c. 16, § 101, p. 108;
- Laws 1907, c. 9, § 10, p. 81;
- R.S.1913, § 4528;
- C.S.1922, § 3914;
- C.S.1929, § 15-707;
- R.S.1943, § 15-718;
- Laws 1969, c. 66, § 7, p. 381;
- Laws 2015, LB361, § 16.
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).