16-707 Board of equalization; meetings; notice; special assessments; grounds for review.
16-707. Board of equalization; meetings; notice; special assessments;grounds for review.The mayor and council shall meet as aboard of equalization each year at such timesas they shall determine to be necessary, giving notice of any such sittingat least ten days prior thereto by publication in a newspaper having generalcirculation in the city. When so assembled they shall have power to equalizeall special assessments, not herein otherwise provided for, and to supplyany omissions in the same; and at such meeting the assessments shall be finallylevied by them. A majority of all the members elected to the council shallconstitute a quorum for the transaction of any business properly brought beforethem, but a less number may adjourn from time to time and compel the attendanceof absent members. When sitting as a board of equalization on special taxes,the council may adopt such reasonable rules as to the manner of presentingcomplaints and applying for remedies and relief as shall seem just. It shallnot invalidate or prejudice the proceedings of the board that a majority ofthe members thereof do not, after organization by a majority, continue presentduring the advertised hours of sitting so longas the city clerk or some member of the board shall be presentto receive complaints and applications andgive information. No finalaction shall be taken by the board except by a majority of all the memberselected to the city council comprising the same, and in open session. Allthe special taxes herein authorized shall be levied and assessed on all lots,parts of lots, lands, and real estate to the extent of the special benefitto such lots, parts of lots, lands, andreal estate, by reason of such improvement, such benefits to be determinedby the council sitting as a board of equalization, or as otherwise hereinprovided, after publication and notice to property owners herein provided.In cases where the council sitting as a board of equalization shall find suchbenefits to be equal and uniform, such assessments may be according to thefeet frontage and may be prorated and scaled back from the line of such improvementaccording to such rules as the board of equalization may consider fair andequitable; and all such assessments and findings of benefits shall not besubject to review in any equitable or legal action except for fraud, injustice, or mistake. SourceLaws 1901, c. 18, § 83, p. 292; Laws 1903, c. 19, § 17, p. 246; Laws 1905, c. 23, § 3, p. 246; R.S.1913, § 4977; C.S.1922, § 4146; C.S.1929, § 16-706; R.S.1943, § 16-707; Laws 2010, LB848, § 1.Effective Date: July 15, 2010AnnotationsA city of the first class has statutory authority to create water district and to levy assessments for the payment of the cost thereof. Wiborg v. City of Norfolk, 176 Neb. 825, 127 N.W.2d 499 (1964).A notice of time and place of meeting of council as a board of equalization, to equalize special assessments to pay for paving published in a newspaper of general circulation within the city from 17th to the 27th of the month inclusive, the last day being the date of hearing, is a substantial compliance with the section. Lanning v. City of Hastings, 93 Neb. 665, 141 N.W. 817 (1913).Notice of hearing is jurisdictional. Cook v. Gage County, 65 Neb. 611, 91 N.W. 559 (1902).