Nebraska § 31-217 - Drains or ditches; assessment; entry on tax books; how collected.
Full text of Nebraska Revised Statutes of Nebraska § 31-217 — Drains or ditches; assessment; entry on tax books; how collected., with citation guidance and answers to common questions.
§ 31-217. Drains or ditches; assessment; entry on tax books; how collected.
If no objections are filed to the report of the appraisers within the time as provided in section 31-213, or no appeal has been perfected from the decision of the county board upon objections determined by it, the county board shall direct the county clerk to place the assessment roll upon the tax book of the county against the lands or lots affected thereby together with the costs of all proceedings relating thereto, and shall confirm in whole or in part the report of the appraisers as to voluntary releases. The assessments to be made and placed upon the tax books of the county shall be collected by the county treasurer in the same manner as is provided for the collection of ordinary taxes.
Notice must be sent to mortgagees or organization of drainage district before special assessment can be levied. Board of Commissioners of Hamilton County v. Northwestern Mut. Life Ins. Co., 114 Neb. 596, 209 N.W. 256 (1926).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 31-217
What does Revised Statutes of Nebraska § 31-217 cover?
Section 31-217 ("Drains or ditches; assessment; entry on tax books; how collected.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 31-217?
A common citation format is "Revised Statutes of Nebraska § 31-217" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 31-217 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.