§ 48-505 — Resolution or ordinance of intention to order improvement; petition

Before ordering an improvement to be made, the city or town council shall comply with both of the following:

1. Pass a resolution or ordinance declaring its intention to do so, describing the improvement and the land necessary or convenient to be taken therefor, and specifying the boundaries of the assessment district to be benefited by the improvement and to be assessed to pay the expense of the improvement. The resolution or ordinance of intention may be combined in a single resolution or ordinance of intention to make public improvements pursuant to section 48-576.

2. If the city or town council determines that the district should be formed and after the final resolution of any protests made pursuant to section 48-507, the city or town council shall submit within one hundred twenty days to the city or town clerk a petition to form the district that is signed by owners of more than one-half of the taxable property units within the area of the proposed district and that is signed by persons owning collectively more than one-half of the assessed valuation of the property within the area of the proposed district. Property that is exempt pursuant to title 42, chapter 11, article 3 is not considered in determining the total assessed valuation of the proposed district and owners of property that is not subject to taxation are not eligible to sign the petition. On verification of the petition signatures, the city or town council may form the improvement district and order the improvement as otherwise provided by law.