Nebraska Revised Statute 31-124
Chapter 31 Section 124
Drainage improvements; proceedings; irregularities; effect.
The collection of assessments to be levied to pay for the location or construction of any ditch shall not be enjoined nor declared void, nor shall such assessment be set aside in consequence of any error or irregularity committed or appearing in any of the proceedings provided by sections 31-101 to 31-138, and no injunction shall be allowed restraining the collection of any assessment until the party complaining shall first pay to the county treasurer the amount of his assessment, which amount so paid may be recovered from the county in an action brought for that purpose in case such injunction is made perpetual.
- Laws 1881, c. 51, § 28, p. 246;
- Laws 1911, c. 140, § 28, p. 464;
- R.S.1913, § 1741;
- C.S.1922, § 1688;
- C.S.1929, § 31-124;
- R.S.1943, § 31-124.
Invalid special assessments under this section may be recovered from county. McClary v. County of Dodge, 176 Neb. 627, 126 N.W.2d 849 (1964).
This section is not broad enough to authorize reassessment of benefits. Shanahan v. Johnson, 170 Neb. 399, 102 N.W.2d 858 (1960).
Irregularities or failure to comply literally with provisions, where board has jurisdiction, is immaterial. Dodge County v. Acom, 61 Neb. 376, 85 N.W. 292 (1901).
Section does not apply where assessment is void. Morris v. Merrell, 44 Neb. 423, 62 N.W. 865 (1895).