§ 15-809 — Board of equalization; special assessments; equalization

The city council of a city of the primary class shall act as a board to equalize all special assessments, except for sidewalks affecting single properties, before special taxes for local improvements be finally levied, distributed, and apportioned, and to correct any errors therein, upon notice as provided in this section. The board shall be in session not less than two hours on two successive days, and until it hears all complaints owners may make to the proposed distribution and levy of the tax, and shall equalize the tax and correct errors therein. If by reduction of the amount charged on any property it is necessary to increase the proposed amount upon other property, the owner shall be notified in person or at his or her residence, or by five days' publication in a legal newspaper in or of general circulation in the city if not a resident, or if changes are many, another distribution may be submitted by any member or any owner interested, and notice by five days' publication in a legal newspaper in or of general circulation in the city be given of a second session for equalization, at which time the equalization shall be completed.

Legislative History

Source: Laws 1901, c. 16, § 80, p. 100; R.S.1913, § 4549; C.S.1922, § 3936; C.S.1929, § 15-807; R.S.1943, § 15-809; Laws 2020, LB1003, § 132. Annotations: Review of decision of board of equalization is by error proceeding. Webster v. City of Lincoln, 50 Neb. 1, 69 N.W. 394 (1896).