Nebraska § 14-540 Special assessments; defects; irregularities; relevy

Nebraska Statutes

§ 14-540 — Special assessments; defects; irregularities; relevy

Nebraska § 14-540

Ch. 14Cities of the Metropolitan Class

This text of Nebraska § 14-540 (Special assessments; defects; irregularities; relevy) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 14-540 (2026).

Text

In cases of omission, mistake, defect, or any irregularity in the preliminary proceedings on any special assessment within a city of the metropolitan class, the city council shall have power to correct such mistake, omission, defect, or irregularity, and levy or relevy a special assessment on any or all property within an improvement district, in accordance with the special benefits to the property on account of such improvement as found by the city council sitting as a board of equalization. The city council shall deduct from the benefits and allow as a credit, before such relevy, an amount equal to the sum of the installments paid on the original levy.

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In cases of omission, mistake, defect, or any irregularity in the preliminary proceedings on any special assessment within a city of the metropolitan class, the city council shall have power to correct such mistake, omission, defect, or irregularity, and levy or relevy a special assessment on any or all property within an improvement district, in accordance with the special benefits to the property on account of such improvement as found by the city council sitting as a board of equalization. The city council shall deduct from the benefits and allow as a credit, before such relevy, an amount equal to the sum of the installments paid on the original levy.