Nebraska § 31-414 - Assessments and levies; basis; change of plans; enlargement or extension; new apportionment.
Full text of Nebraska Revised Statutes of Nebraska § 31-414 — Assessments and levies; basis; change of plans; enlargement or extension; new apportionment., with citation guidance and answers to common questions.
§ 31-414. Assessments and levies; basis; change of plans; enlargement or extension; new apportionment.
The apportionment, when finally adjusted, shall continue as the basis of all levies of special assessments to pay all expenditures for organization, construction, improvement, enlargement, extension, damages, costs, maintenance, bonds and interest thereon, and all other expenses; Provided, if (1) there is such a change of plans or enlargement or extension of the work of the district, (2) some of the tracts of land within the district are increased in value since the time of the original apportionment of benefits by the addition of improvements or otherwise, such as in either case to make a different apportionment necessary or desirable, then the board of directors as to the future expenditures shall make a new apportionment of benefits, in which event all the procedure prescribed in sections 31-411 to 31-412 for the original apportionment shall apply, or (3) the board of directors elects to use the tax levy method of financing, all expenditures for organization, construction, improvement, enlargement, extension, damages, costs, maintenance, bonds and interest thereon, and all other expenses shall be paid out of such levies.
Provision for change of plans so that board may make new apportionment shows legislative intent of necessity for original detailed plan. Haecke v. Eastern Sarpy County Drainage Dist., 141 Neb. 628, 4 N.W.2d 744 (1942).
Board may, upon change of plans or enlargement of work, make a new apportionment of benefits. Sandy v. Western Sarpy Drainage District, 102 Neb. 713, 169 N.W. 268 (1918).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 31-414
What does Revised Statutes of Nebraska § 31-414 cover?
Section 31-414 ("Assessments and levies; basis; change of plans; enlargement or extension; new apportionment.") 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 § 31-414?
A common citation format is "Revised Statutes of Nebraska § 31-414" (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 § 31-414 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.