Neb. Rev. Stat. » Chapter 14
Nebraska Revised Statutes

Neb. Rev. Stat. § 14-547 (2026)

Special assessments; board of equalization; meetings; notice; procedure; appointment of referee; ordinance; finality

✓ current as of July 2026
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(1) In all cases when special assessments are authorized by sections 14-101 to 14-2004, except as otherwise provided, before any special tax or assessment is levied, it shall be the duty of the city council to sit as a board of equalization for one or more days each month as the city council shall elect. The city council shall by rule provide for the day or days on which such meetings shall be held. Notice of the date, time, and place of such meeting or meetings shall be published in the official newspaper for at least three days, the first publication to be at least seven days prior to the first session of the board of equalization. A majority of all members elected to the city council shall constitute a quorum for the transaction of any business properly brought before the board of equalization, but a less number may adjourn from time to time and compel the attendance of absent members. The proceedings of such board of equalization shall not be invalidated by the absence of a quorum during the meeting but the city clerk or some member of the board of equalization shall be present to receive complaints and applications and to give information. No final action shall be taken by the board of equalization except by a quorum in open session. When sitting as a board of equalization, the city council may adopt such reasonable rules as to the manner of presenting complaints and applying for remedy and relief as shall seem just.

(2) The city council may appoint one or more suitable persons to act as a referee for the board of equalization. The city council may direct that any protest filed shall be heard in the first instance by the referee in the manner provided for the hearing of protests by the board of equalization. Upon the conclusion of the hearing in each case, the referee shall transmit to the board of equalization all papers relating to the case, together with his or her findings and recommendations in writing. The board of equalization, after considering all papers relating to the protest and the findings and recommendations of the referee, may make the order recommended by the referee or any other order in the judgment of the board of equalization required by the findings of the referee, may hear additional testimony, or may set aside such findings and hear the protest anew.

(3) If a referee is not appointed, the board of equalization shall hear and determine all such complaints and shall equalize and correct such assessment.

(4) After final deliberation and after all corrections and equalization of assessments have been made, the city council may levy such special assessments by ordinance at a regular meeting. The ordinance levying a special assessment shall be final and binding as the final order or judgment of a court of general jurisdiction.

(5) After the passage of such ordinance no court shall entertain any action for relief against such special assessment, except upon appeal from such final order, which remedy shall be deemed exclusive.

Notes of Decisions
Cited in 5 cases, 1935–2019 · leading case: Glasson v. Bd. of Equal. of City of Omaha, 302 Neb. 869 (Neb. 2019).
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Glasson v. Bd. of Equal. of City of Omaha, 302 Neb. 869 (Neb. 2019). · cites it 7× “The district court found that it lacked jurisdiction over the assessment decision made by the Board of Equalization of the City of Omaha exercising a quasi-judicial function pursuant to Neb. Rev. Stat. § 14-547 (Reissue 2012). The district court found that as a result of…”
State ex rel. Sorensen v. South Omaha State Bank, 260 N.W. 278 (Neb. 1935). · cites it 4× “XI of the Constitution, did on July 18, 1922, adopt its home rule charter, included in which was that section of the statutes of Nebraska now designated as section 14-547, Comp. St. 1929, and which section thereby became a part of the home rule charter, being section 44, art.”
Chicago & North W. Ry. Co. v. City of Omaha, 57 N.W.2d 753 (Neb. 1953). · cites it 2× “The railroad company raises the question that under the provisions of section 14-547, R. S. 1943, the city had no right or authority to levy special assessments against part of the railroad company’s right-of-way for the reason that the cited section provides for the publication…”
Glasson v. Bd. of Equal. of City of Omaha, 302 Neb. 869 (Neb. 2019). · cites it 7× “The district court found that it lacked juris- diction over the assessment decision made by the Board of Equalization of the City of Omaha exercising a quasi-judicial function pursuant to Neb. Rev. Stat. § 14-547 (Reissue 2012). The district court found that as a result of…”
Glasson v. Bd. of Equal. of City of Omaha, 302 Neb. 869 (Neb. 2019). · cites it 7× “The district court found that it lacked juris- diction over the assessment decision made by the Board of Equalization of the City of Omaha exercising a quasi-judicial function pursuant to Neb. Rev. Stat. § 14-547 (Reissue 2012). The district court found that as a result of…”
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