Nebraska Revised Statutes

Neb. Rev. Stat. § 31-764 (2026)

Annexation; trustees; administrator; accounting; effect; special assessments prohibited

✓ current as of July 2026
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The trustees or administrator of a sanitary and improvement district shall, within thirty days after the effective date of the merger, submit to the city or village a written accounting of all assets and liabilities, contingent or fixed, of the district. Unless the city or village within six months thereafter brings an action against the trustees or administrator of the district for an accounting or for damages for breach of duty, the trustees or administrator shall be discharged of all further duties and liabilities and their bonds exonerated. If the city or village brings such an action and does not recover judgment in its favor, the taxable costs may include reasonable expenses incurred by the trustees or administrator in connection with such suit and a reasonable attorney's fee for the trustees' or administrator's attorney. The city or village shall represent the district and all parties who might be interested in such an action. The city or village and such trustees or administrator shall be the only necessary parties to such action. Nothing contained in this section shall authorize the trustees or administrator to levy any special assessments after the effective date of the merger.

Notes of Decisions
Cited in 4 cases, 1968–1995 · leading case: Sanitary & Improvement Dist. 57 v. City of Elkhorn, 536 N.W.2d 56 (Neb. 1995).
Sanitary & Improvement Dist. 57 v. City of Elkhorn, 536 N.W.2d 56 (Neb. 1995). · cites it 2× “2d 579 (1968), a case questioning the validity and enforceability of the collection of a 5-mill levy by a sanitary and improvement district on property annexed by the city of Omaha, we stated that although § 31-766 must be construed in light of § 31-765 for the purpose of…”
Millard Rural Fire Prot. Dist. No. 1 v. City of Omaha, 409 N.W.2d 574 (Neb. 1987). · cites it 4× “Section 31-765 provides that a merger of a district and a city or village shall be effective 30 days after the effective date of an ordinance annexing all of the territory within a district. Section 31-764 provides that the trustees of a district shall submit to the city a…”
Abernathy v. City of Omaha, 163 N.W.2d 579 (Neb. 1968). · cites it 2× “Section 31-765, R. R. S. 1943, also involving the annexation of an entire district, provides that the merger shall be effective within 30 days of the date of the annexation ordinance unless its validity is challenged by court proceedings.”
Pedersen v. Westroads, Inc., 202 N.W.2d 198 (Neb. 1972). · cites it 2× “No one brought an action within 30 days after May 15, as required by section 31-764, R. R. S. 1943, relating to the accounting by the district *240 trustees.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.