Nebraska Revised Statutes

Neb. Rev. Stat. § 19-2425 (2026)

Special assessment; file petition on appeal and transcript with district court; time

✓ current as of July 2026
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The owner appealing a special assessment pursuant to section 19-2422 shall file his or her petition on appeal in the district court, together with a transcript of the proceedings before the city or village, within thirty days from the date of the levy of such special assessment.

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1985–2021 · leading case: Main St Props. v. City of Bellevue, 309 Neb. 738 (Neb. 2021).
Main St Props. v. City of Bellevue, 309 Neb. 738 (Neb. 2021). · cites it 2× “MSP finally noted that pursu- ant to Neb. Rev. Stat. § 19-2425 (Cum. Supp. 2020), within 30 days of the special assessment being appealed pursuant to - 742 - Nebraska Supreme Court Advance Sheets 309 Nebraska Reports MAIN ST PROPERTIES v.”
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.”
Purdy v. City of York, 500 N.W.2d 841 (Neb. 1993). “We note in passing that while § 19-2425 undoubtedly requires that an appellant file both his petition on appeal and a transcript of the proceedings within 30 days from the levy of a special assessment, it is also well established that where a duty is placed upon a public *600…”
City of Ord v. Koch (Neb. Ct. App. 2020). · cites it 2× “See, also, Neb. Rev. Stat. § 19-2423 (Reissue 2007) (owner appealing special assessment shall within 10 days from levy of such special assessment file notice of appeal with city clerk and post bond); Neb.”
Wood v. Vill. of Culbertson, 368 N.W.2d 468 (Neb. 1985). “§ 19-2425. The trial court *96 did not rule on the effect of this failure to include a certified transcript, nor do we.”
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