Nebraska Revised Statutes

Neb. Rev. Stat. § 19-2422 (2026)

Special assessment; appeal; district court; powers; tried de novo

✓ current as of July 2026

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Any owner of real property who feels aggrieved by the levy of any special assessment by any city of the first class, city of the second class, or village may appeal from such assessment, both as to the validity and amount thereof, to the district court of the county where such assessed real property is located. The issues on such appeal shall be tried de novo. The district court may affirm, modify, or vacate the special assessment or may remand the case to the local board of equalization for rehearing.

Notes of Decisions

Cited in 11 cases (1 in the last 5 years), 1983–2021 · leading case: Main St Props. v. City of Bellevue, 309 Neb. 738 (Neb. 2021).

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Main St Props. v. City of Bellevue, 309 Neb. 738 (Neb. 2021). · cites it 31× “§ 18-1722 (Reissue 2012), and it sought appeal under Neb. Rev. Stat. § 19-2422 (Cum. Supp. 2020), which authorizes an appeal to the district court for “[a]ny owner of real property who feels aggrieved by the levy of any special assessment .”

Johnson v. City of Kearney, 763 N.W.2d 103 (Neb. Ct. App. 2009). · cites it 12× “In their brief filed with this court, and at oral argument, appellants stated that they filed a notice of appeal in the district court for Buffalo County pursuant to Neb. Rev. Stat. §§ 19-2422 and 19-2423 (Reissue 2007), which permit a property owner to appeal the validity and…”

Francis v. v. City of Columbus, 676 N.W.2d 346 (Neb. 2004). · cites it 3× “In addition to the remedy provided by § 16-637, a taxpayer can challenge a special assessment for municipal improvements under Neb. Rev. Stat. §§ 19-2422 , 19-2423, and 19-2425 (Reissue 1997).”

Brown v. City of York, 416 N.W.2d 574 (Neb. 1987). · cites it 4× “Despite the deferral, the Browns perfected an appeal from the assessment to the district court for York County, pursuant to Neb. Rev. Stat. § 19-2422 (Reissue 1983), which provides that any owner of real property adjacent to an improvement may challenge the validity and amount…”

North Platte, Nebraska Hosp. Corp v. City of North Platte, 440 N.W.2d 485 (Neb. 1989). · cites it 2× “PROPOSITIONS OF LAW The parties agree that this action constitutes a collateral attack upon both the subject water and sewer special assessments against the property of the Hospital, and is not a direct appeal from the city ordinances of the City of North Platte authorizing the…”

Reiser v. Hartzler, 331 N.W.2d 523 (Neb. 1983). · cites it 2× “Neb. Rev. Stat. §§ 19-2422 , 19-2423, and 19-2425 (Reissue 1977) provide that any owner of real property who feels aggrieved by the levy of a special assessment may appeal the same, both as to the validity and amount thereof, to the District Court by filing with the city clerk a…”

Iverson v. City of North Platte, 500 N.W.2d 574 (Neb. 1993). · cites it 2× “The first two of these, the “objection method” and the “petition method,” involve creating formal street improvement districts.”

Purdy v. City of York, 500 N.W.2d 841 (Neb. 1993). “The appellees argue that pursuant to § 16-667.01, notice of ordinance No.”

Christensen v. City of Tekamah, 432 N.W.2d 798 (Neb. 1988). · cites it 4× “The city also contends that the plaintiffs waived their right to contest the assessment by failing to file an appeal within 10 days of the levy, as required by Neb. Rev. Stat. §§ 19-2422 and 19-2423 (Reissue 1987).”

City of Ord v. Koch (Neb. Ct. App. 2020). · cites it 3× “See Neb. Rev. Stat. § 19-2422 (Reissue 2007) (any owner of real property aggrieved by levy of any special assessment by any city of the first class, city of the second class, or village may appeal from such assessment, both as to validity and amount thereof, to the district…”

Benesch v. City of Schuyler, 555 N.W.2d 63 (Neb. Ct. App. 1996). · cites it 2× “ANALYSIS The parties agree that this action constitutes a collateral attack upon the street assessment and is not a direct appeal in accordance with Neb. Rev. Stat. § 19-2422 (Reissue 1991).”

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