16-708 Special assessments; invalidity; reassessment. - Nebraska Statutes

16-708. Special assessments; invalidity; reassessment.Whenever any special tax or assessment upon any lot or lots, lands or parcels of land in a city of the first class is found to be invalid and uncollectible, or shall be adjudged to be void by a court of competent jurisdiction, or paid under protest and recovered by suit, because of any defect, irregularity or invalidity in any of the proceedings or on account of the failure to observe and comply with any of the conditions, prerequisites and requirements of any statute or ordinance, the mayor and council shall have the power to relevy the same upon the said lot or lots, lands or parcels of land in the same manner as other special taxes and assessments are levied, without regard to whether the formalities, prerequisites or conditions prior to equalization have been had or not. SourceLaws 1925, c. 47, § 1, p. 187; C.S.1929, § 16-707; R.S.1943, § 16-708.AnnotationsReassessment of benefits is provided for when original assessment is invalid. Shanahan v. Johnson, 170 Neb. 399, 102 N.W.2d 858 (1960).