Nebraska § 31-751 - Special assessments; equalization; levy; certified; manner; collection.
Full text of Nebraska Revised Statutes of Nebraska § 31-751 — Special assessments; equalization; levy; certified; manner; collection., with citation guidance and answers to common questions.
§ 31-751. Special assessments; equalization; levy; certified; manner; collection.
After the equalization of such special assessments as required by sections 31-727 to 31-762, such special assessments shall be levied by the board of trustees or the administrator upon all lots or parcels of ground within the district which are benefited by reason of such improvement, such levy to be made within six months after acceptance of the improvement by the board of trustees or the administrator. All such special assessments shall be levied within eighteen months after commencement of construction. Failure to levy assessments within such six-month or eighteen-month period shall not invalidate assessments made after the six-month or eighteen-month period. Such special assessments may be relevied, if for any reason the levy thereof is void or not enforceable. Such levy shall be enforced as other special assessments and any payments thereof under previous levies shall be credited to the person or property making the same. Not less than eleven and not more than twenty days after the levying of any special assessment, the clerk of the district shall certify such levy to the county treasurer and county clerk of the county. If a notice of appeal from such levy has been filed with the clerk, he or she shall note on the certificate of levy that an appeal has been commenced and that the amounts of the assessments are subject to redetermination pursuant to the appeal. All receipts given by the county treasurer for special assessments as to which an appeal is pending shall show thereon that the special assessment amount is subject to redetermination by the appeal. Upon termination of any appeal, the clerk of the district shall so certify to the county clerk and county treasurer. All assessments made for such purposes shall be collected in the same manner as general taxes and shall be subject to the same penalties or may be collected pursuant to section 77-1917.01.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 31-751
What does Revised Statutes of Nebraska § 31-751 cover?
Section 31-751 ("Special assessments; equalization; levy; certified; manner; collection.") 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 § 31-751?
A common citation format is "Revised Statutes of Nebraska § 31-751" (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 § 31-751 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.