14-550. Special assessments; collection; notice to landowners; city clerk; duties.When any special assessment is levied within a city of the metropolitan class, it shall be the duty of the city clerk to deliver to the city treasurer a certified copy of the ordinance levying such special assessment, and the city clerk shall append a warrant to such ordinance requiring the city treasurer to collect such special assessment. It shall be the duty of the city clerk to immediately give notice by mail to the owners of the property so assessed, or their agents, if the addresses of such persons can be ascertained, that such assessment will become delinquent on a certain date.Source Laws 1921, c. 116, art. IV, § 38, p. 488; C.S.1922, § 3664; C.S.1929, § 14-541; R.S.1943, § 14-550; Laws 2022, LB800, § 200. Annotations A mortgagee does not meet the requirements of ownership of affected property necessary to challenge a special assessment as invalid. County of Red Willow v. City of McCook, 243 Neb. 383, 499 N.W.2d 531 (1993).
Nebraska Legal Code