Nebraska § 23-317 Levees; dikes; special assessments; entry on tax list; lien

Nebraska Statutes

§ 23-317 — Levees; dikes; special assessments; entry on tax list; lien

Nebraska § 23-317

Ch. 23County Government and Officers

This text of Nebraska § 23-317 (Levees; dikes; special assessments; entry on tax list; lien) 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. § 23-317 (2026).

Text

The board of supervisors or county commissioners shall cause the special assessment made upon the lands benefited as provided in section  23-316  to be entered upon the tax lists of the county as provided in cases of special assessments, which assessment shall constitute a lien on the real estate respectively assessed and shall be collected as other special assessments are collected. One-tenth of each assessment shall be collected each year for a period of ten years with interest at the rate of seven percent per annum on deferred payments, unless paid in full as herein provided.

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The board of supervisors or county commissioners shall cause the special assessment made upon the lands benefited as provided in section 23-316 to be entered upon the tax lists of the county as provided in cases of special assessments, which assessment shall constitute a lien on the real estate respectively assessed and shall be collected as other special assessments are collected. One-tenth of each assessment shall be collected each year for a period of ten years with interest at the rate of seven percent per annum on deferred payments, unless paid in full as herein provided.