Neb. Rev. Stat. § 17-920

The hearing on the proposed assessment under section 17-919 shall be held by the city council or village board of trustees, sitting as a board of adjustment and equalization, at the time specified in the notice which shall be not less than twenty days nor more than thirty days after the date of first publication unless adjourned. Such session may be adjourned, with provisions for proper notice of such adjournment. At such meeting, the proposed assessment shall be adjusted and equalized with reference to benefits resulting from the improvement and shall not exceed such benefits. If any special assessment be payable in installments, each installment shall draw interest payable semiannually or annually from the date of levy until due. Such delinquent installments shall draw interest at the rate specified in section 45-104.01 , as such rate may from time to time be adjusted by the Legislature, until paid.

Laws 1919, c. 189, § 8, p. 430;

C.S.1922, § 4344;

C.S.1929, § 17-535;

Laws 1935, c. 136, § 21, p. 534;

C.S.Supp.,1941, § 17-535;

R.S.1943, § 17-920;

Laws 1949, c. 27, § 1, p. 100;

Laws 1957, c. 34, § 1, p. 198;

Laws 1959, c. 64, § 4, p. 288;

Laws 1969, c. 51, § 52, p. 305;

Laws 1980, LB 933, § 19;

Laws 1981, LB 167, § 20;

Laws 2017, LB133, § 255.

Levy of special benefits, by the frontage rule, should be equal and uniform and levied on abutting property only. Such levy must not exceed the benefits to such property. Hurd v. Sanitary Sewer District No. 1 of Harvard, 109 Neb. 384, 191 N.W. 438 (1922).

Levy of special benefits, by the frontage rule, should be equal and uniform and levied on abutting property only. Such levy must not exceed the benefits to such property. Hurd v. Sanitary Sewer District No. 1 of Harvard, 109 Neb. 384, 191 N.W. 438 (1922).