Nebraska Revised Statute 31-313
Chapter 31 Section 313
Assessment of benefits.
The engineer shall assess, as hereinafter directed and according to the rules hereinafter prescribed, the amount of benefits which will accrue to each tract or parcel of land and corporate property above named, by virtue of the works and improvements of the drainage district. Each tract or parcel of land, right-of-way, railroad bed, bridge, culvert and depot within the district shall bear its share of the entire cost and expenses incurred by the district in making such works and improvements in proportion to the benefits assessed, whether such improvements be made on the tract or parcel of land, right-of-way, or railroad bed, or not.
- Laws 1905, c. 161, § 9, p. 614;
- Laws 1909, c. 147, § 3, p. 510;
- R.S.1913, § 1808;
- C.S.1922, § 1755;
- C.S.1929, § 31-412;
- R.S.1943, § 31-313.
It is sufficient if classification of benefits is made upon a uniform plan which is fair and just. Petersen v. Thurston, 161 Neb. 758, 74 N.W.2d 528 (1956).
Where drainage district levies assessment for special drainage benefits accruing to land, the levies are not void because an older drainage district previously levied and collected assessments on the same land. Schobert-Zimmerman Drainage Dist. v. Soll, 132 Neb. 629, 272 N.W. 775 (1937).