§ 15-822 — Special assessments; reassessment; procedure

The city council of a city of the primary class shall have the power, in all cases where special assessments for any purpose have or may be declared void or invalid for want of jurisdiction in making or levying such special assessments, or on account of any defect or irregularity in the manner of levying such special assessments, or for any cause whatever, to reassess and relevy a new assessment equal to the special benefits or not to exceed the cost of the improvement for which the assessment was made upon the property originally assessed, and such assessment so made shall constitute a lien upon the property prior and superior to all other liens except liens for taxes or other special assessments. In all cases under the provisions of this section, the city council before making any such reassessment or relevy of special taxes or assessments shall give five days' notice in a legal newspaper in or of general circulation in the city of the time when the city council will meet to determine the matter of reassessing or relevying all such special assessments.

Legislative History

Source: Laws 1901, c. 16, § 93, p. 104; R.S.1913, § 4566; C.S.1922, § 3953; C.S.1929, § 15-825; R.S.1943, § 15-822; Laws 2020, LB1003, § 143. Annotations: Reassessment of benefits is provided for when original assessment is invalid. Shanahan v. Johnson, 170 Neb. 399, 102 N.W.2d 858 (1960).