31-523 Right-of-way; cost; assessment; annulment; reassessment. - Nebraska Statutes

31-523. Right-of-way; cost; assessment; annulment; reassessment.In the making of any special assessment for any improvement which requires the taking or damage of property, the cost of acquiring the right to take or to damage such property may be estimated and included in the assessment as a part of the cost of making such improvement. In the event that any tax or assessment levied by such trustees is by any court annulled for informality or irregularity, the same may be reassessed and reimposed by the board of trustees upon the same property, or other property, as may be equitable. SourceLaws 1891, c. 36, § 14, p. 292; R.S.1913, § 1938; C.S.1922, § 1879; C.S.1929, § 31-617; R.S.1943, § 31-523.AnnotationsReassessment of benefits is provided for when original assessment is invalid. Shanahan v. Johnson, 170 Neb. 399, 102 N.W.2d 858 (1960).