Invalid assessment; reapportionment; relevy; how made.

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31-449. Invalid assessment; reapportionment; relevy; how made.

If for any reason any apportionment of benefits or levy heretofore or hereafter made is or shall be invalid, a reapportionment of benefits and relevy shall be made, but no such reapportionment shall be made until at least ten days' notice by publication in a newspaper in each county involved shall be given of a hearing on such reapportionment, and notice shall be given of the same when made, and appeals may be taken therefrom as provided in the original apportionment. Such reapportionment and relevy shall be made on such terms and in such a manner as to do justice and equity to all persons and interests, having due regard to payments made, if any, under such invalid apportionment or levy.

Source

  • Laws 1911, c. 145, § 1, p. 486;
  • R.S.1913, § 1913;
  • C.S.1922, § 1861;
  • C.S.1929, § 31-549;
  • R.S.1943, § 31-449.

Annotations

  • Reassessment of benefits is provided for when original assessment is invalid. Shanahan v. Johnson, 170 Neb. 399, 102 N.W.2d 858 (1960).

  • Notice to landowners is required upon reapportionment of benefits. Prucka v. Eastern Sarpy Drainage Dist., 157 Neb. 284, 59 N.W.2d 761 (1953).


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