Nebraska Revised Statutes

Neb. Rev. Stat. § 19-2423 (2026)

Special assessment; notice of appeal; time; bond; costs

✓ current as of July 2026

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The owner appealing a special assessment pursuant to section 19-2422 shall, within ten days from the levy of such special assessment, file a notice of appeal with the city clerk or village clerk and shall post a bond in the amount of two hundred dollars conditioned that such appeal shall be prosecuted without delay and the appellant shall pay all costs charged against him or her.

Notes of Decisions

Cited in 9 cases (1 in the last 5 years), 1985–2021 · 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 3× “With regard to procedural aspects of the appeal, MSP noted that pursuant to Neb. Rev. Stat. § 19-2423 (Cum. Supp. 2020), an owner appealing a special assessment pursuant to § 19-2422 must, within 10 days from the levy of the special assessment, file a notice of appeal with the…”

Johnson v. City of Kearney, 763 N.W.2d 103 (Neb. Ct. App. 2009). “See § 19-2423. In their petition on appeal filed with the district court on December 11, 2002, appellants alleged that the ordinance creating the district should be repealed based on the objections filed under § 16-620 and further that the special assessment levied against their…”

Brown v. City of York, 416 N.W.2d 574 (Neb. 1987). · cites it 2× “Neb. Rev. Stat. § 19-2423 (Reissue 1983) requires that “ [t]he owner appealing shall, within ten days from the levy of such special assessment, file a notice of appeal” and that “such appeal shall be prosecuted without delay.”

Francis v. v. City of Columbus, 676 N.W.2d 346 (Neb. 2004). “See §§ 19-2423 and 19-2425. Like with § 16-637, these statutes provide a taxpayer with a means by which his or her constitutional challenges to a special tax assessment can be fairly and fully adjudicated.”

Grube v. City of Ogallala, 392 N.W.2d 380 (Neb. 1986). · cites it 2× “464, Grube did not file any written objection or post a $200 bond with the city clerk as required by Neb. Rev. Stat. § 19-2423 (Reissue 1983) within 10 days of the date of levying the assessment.”

Cnty. of Red Willow v. City of McCook, 499 N.W.2d 531 (Neb. 1993). · cites it 2× “In its reply to Schneider’s answer, the City of McCook alleges that Schneider lacks standing to participate in these *386 proceedings because he is not a real party in interest and that his action is barred by the doctrine of res judicata, there having been no timely appeal of…”

Christensen v. City of Tekamah, 432 N.W.2d 798 (Neb. 1988). · cites it 2× “Section 19-2422 requires that persons feeling aggrieved by the levy appeal to the district court, challenging the amount or validity of the assessment. The notice of appeal must be filed within 10 days of the levy of the special assessment, and a petition must be filed in the…”

Wood v. Vill. of Culbertson, 368 N.W.2d 468 (Neb. 1985). · cites it 2× “The petition recites that a copy of the proceedings is attached to the exhibit and incorporated by reference. In its demurrer appellee village stated as its grounds that the notice of appeal “was filed too late and this Court has no jurisdiction over the subject matter of this…”

City of Ord v. Koch (Neb. Ct. App. 2020). · cites it 2× “§ 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 court of county where…”

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