Title 48, Special Taxing Districts

Before ordering an improvement to be made, the city or town council shall comply with both of the following: 1. Pass a resolution or ordinance declaring its intention to do so, describing the improvement and the land necessary or convenient to be taken therefor, and specifying th…

A. The street superintendent shall cause to be conspicuously posted along all streets and parts of streets within the assessment district described in the resolution, at not more than three hundred feet in distance apart, not less than three notices of the passage of the resoluti…

A. Any person interested and objecting to the improvement, or to the extent of the assessment district, may file a written protest with the city or town clerk within fifteen days after completion of posting the notice, or within fifteen days after the date of the last publication…

Having acquired jurisdiction, the council may, by resolution, order the improvement to be made and direct an action to be brought by the city or town attorney, in the name of the municipality, for condemnation of the property to be taken. The action shall be brought within thirty…

The complaint filed in the action provided for by section 48-508 shall set forth, or state the substance of, the resolution ordering the improvement, but need not set up the proceedings had before bringing the action. The resolution shall be conclusive evidence in the action of t…

When all defendants to the condemnation action have answered, or have been served with summons and their default entered, the plaintiff or any defendant whose default has not been entered, may, upon five days notice to the parties, except defendants in default, move the court to …

A. The referees shall at once proceed to view the lands sought to be condemned and ascertain the proper compensation to be paid to such of the parties interested in each parcel as have waived a trial by jury or by the court. B. The referees may examine witnesses under oath to be …

A. The compensation and damages shall be deemed accrued at the date of the order appointing referees or of the order setting the cause for trial, and its actual value at that date shall be the measure of compensation for all property to be actually taken, and of damages to proper…

A. Upon filing the referee's report the court shall, upon motion of any party, appoint a day for hearing the report, not less than fifteen days thereafter. Notice of the time and place of the hearing shall, at least ten days before the time so appointed, be served on all other pa…

A. If there is a trial of the action by a jury, or by the court without a jury, the clerk of the court shall give notice of the time and place of the trial to all persons owning or having an interest in any property within the assessment district for the improvement. The notice s…

A. Upon confirmation of the report of the referees, or receipt of the verdict of the jury, or the filing of findings of the court, the court shall enter judgment in accordance with the report, verdict or findings, that upon payment to the respective parties, or into court for the…

An appeal may be taken from the judgment within thirty days from the entry thereof, and from any order granting or denying a new trial within ten days after the entry of the order.

The council may, at any time prior to payment of the compensation awarded the defendants, abandon the proceedings and cause the action to be dismissed without prejudice. If any of the assessments levied to pay the expense of the improvements, as provided in this article, have bee…

Upon entry of judgment, the council shall order the city or town engineer to make and deliver to the street superintendent a diagram of the improvement and the property within the assessment district described in the resolution of intention. The diagram shall show the land to be …

A. The city or town engineer shall deliver the diagram to the street superintendent, and shall endorse thereon the date of delivery. B. The street superintendent shall, within thirty days after receiving the diagram, assess the total expenses of the proposed improvement upon and …

A. The street superintendent shall make the assessment in writing, describing each lot, piece or parcel of land assessed for the improvement, designating each with a number, and shall also designate each lot, piece or parcel of land on the diagram with the same number. The diagra…

A. When the assessment is completed the street superintendent shall file it, with the diagram attached, with the city clerk, who shall give notice of the filing by publication for at least five days in a daily newspaper published and circulated in the city or town, or if there is…

A. All objections to assessments shall be in writing and shall be filed with the clerk within the time prescribed in the notice. B. The clerk shall, at the next meeting of the council after expiration of the time for filing objections, present the assessment and all objections pr…

A. The clerk shall deliver to the street superintendent the assessment as confirmed with his certificate of confirmation, and the date thereof. B. The street superintendent shall record the assessment and diagram in his office, in a book kept for that purpose, and append thereto …

The owner of any property assessed, who is entitled to compensation under the award made by the judgment, may, at any time after the assessment becomes payable, and before the sale of the property for nonpayment, as provided in this article, demand of the street superintendent th…

A. The street superintendent shall, upon recording the assessment, give notice by publication for at least two days in a daily newspaper, published and circulated in the municipality, or by at least two successive insertions in a weekly newspaper so published and circulated. B. T…

A. The street superintendent shall, within ten days from the date of the delinquency, publish in a newspaper not less than three times a list of the delinquent assessments, which shall contain a description of each parcel of property delinquent, and opposite or against each descr…

At any time after delinquency, and prior to the sale of any piece of property assessed and delinquent, any person may pay the assessment on the piece of property, together with the penalty, and costs then due, including the cost of advertising, and the assessment shall be marked …

A. On the day fixed for the sale, the street superintendent shall, at 10 o'clock a.m., or at any time to which the sale may be adjourned or continued by him, commence the sale of the property advertised, beginning at the head of the list, and continuing in numerical order of lots…

A. After the sale, the street superintendent shall execute, in duplicate, a certificate of sale setting forth: 1. A description of the property sold. 2. The name of the owner as given on the assessment roll. 3. That the property was sold for a delinquent assessment, specifying th…

A. Redemption of a parcel of property sold for delinquent assessment may be made by any party in interest, at any time prior to the execution and delivery of a deed therefor, by paying to the street superintendent the amount for which the property was sold, and interest thereon f…

A. At any time after the expiration of twelve months from the date of sale, the superintendent shall execute and deliver to the purchaser, or his assignee, on his application, if he has fully complied with this section, a deed to the property sold, in which shall be recited subst…

The street superintendent shall, from time to time, pay to the treasurer all monies collected by him on account of assessments made under this article. The treasurer shall, on receipt thereof, place the monies in a special fund, designating the fund by the name of the improvement…

A. When there is sufficient money in the special fund allocated to the proposed improvement to pay the amounts awarded to the defendants by the judgment of condemnation, or such parts thereof as have not been paid by setoff against assessments, the amounts shall be paid to the pa…

A. If there is a deficiency in the fund for the improvement, the council may provide for the deficiency by an appropriation from the general fund of the treasury, or by ordering a supplementary assessment to be made by the street superintendent upon the property in the assessment…

A. If there is no daily or weekly newspaper published and circulated in the city or town, then the notices and delinquent lists required to be published in a newspaper shall be posted in three public places in the city or town for the length of time required for the publication i…

Proof of publication of any notice required by this article shall be made by affidavit of the publisher or any person in the employ of the publisher, and proof of posting shall be made by affidavit of the person posting the notice, setting forth the facts surrounding the posting.…

A. The proceedings authorized by this article are intended to provide an alternate system of proceedings for making the improvements provided for. B. It is within the discretion of a municipality to proceed in making the improvements, either under the provisions of this article, …

The council may, at or before the confirmation of the assessment or assessment roll in proceedings under this article, by resolution, determine that improvement bonds be authorized and issued to represent the assessments. The bonds shall be issued in the name of the municipality,…

A. When the city council determines that improvement bonds shall be issued, it shall so declare either in the resolution of intention for the improvement, or by a special resolution adopted at or before the confirmation of the assessment or assessment roll in proceedings under th…

A. When the city council has determined that improvement bonds shall be issued, and after the expiration of the thirty day period provided for from the date of publication of the notice that assessments are due, as provided in section 48-525, the superintendent of streets shall m…

A. The superintendent, at the time he certifies the list of assessments unpaid to the clerk, shall write the word "certified" on the record of the assessment opposite each assessment included in the list, and thereupon all assessments of fifty dollars or over shall cease to be pa…

Improvement bonds issued under this article shall by their issuance be conclusive evidence of the regularity and validity of all proceedings thereto, and shall be first liens upon the property assessed, superior to all other liens, charges and encumbrances except liens of prior a…

A. Improvement bonds issued under this article may be sold to the highest cash bidder, after advertising for bids by publication at least three times in a daily newspaper published and circulated in the city or town, or if there is no daily newspaper, then once in a weekly or sem…

The city or town may, without advertising or selling the improvement bonds, advance to the appropriate fund the par value of all or any part of the bonds, whereupon the city or town shall have the same rights for the enforcement and collection thereof as a purchaser, and may at a…

A. All assessments not certified through the clerk shall remain collectible by sale of the property as provided in this article, but the superintendent shall promptly collect all installments of principal and interest on the assessments so certified to the clerk. The superintende…

A. The superintendent shall, within twenty days from the date of the delinquency, begin publication of the list of assessments on which any installment is delinquent. The list shall contain a description of each parcel of property, and opposite each description the name of the ow…

At any time prior to the sale of any lot assessed, any person may pay the delinquent installment on the lot together with the penalty and costs then due, including the cost of advertising, whereupon the superintendent shall note on his records the day of payment, the name of the …

A. The sale shall be conducted as nearly as possible as are sales of property for delinquent assessments and as proceedings subsequent thereto are conducted under this article so that the rights of the purchaser shall vest in the purchaser and redemption from the sale may be made…

A. When bonds authorized to be issued under the provisions of this article have been advertised for sale under the provisions of section 48-543, and the bonds have not been sold within two years from the date of the first advertisement for sale, the governing body of the municipa…

A. If the governing body determines that the proceedings shall be abandoned, upon entry of a record to that effect, the proceedings shall stand abandoned and any property owners who have made payment shall be entitled to refunds as provided in section 48-517. B. If the governing …