All cities, villages, community improvement districts, and sanitary and improvement districts in Nebraska shall have a lien upon real estate within their boundaries for all special assessments due thereon to the municipal corporation or district, which lien shall be inferior only to general taxes levied by the state and its political subdivisions. When such special assessments have become delinquent, without the real property against which they are assessed being first offered at tax sale by the tax sale certificate method or otherwise, the municipal corporation or district involved may itself as party plaintiff proceed in the district court of the county in which the real estate is situated to foreclose, in its own name, the lien for such delinquent special assessments in the same manner and with like effect as in the foreclosure of a real estate mortgage, except as otherwise specifically provided by sections 77-1903 to 77-1917, which shall govern when applicable. Final confirmation of sale in such foreclosure proceeding and issuance of deed to the plaintiff, or its assignee, cannot be had until two years have expired from the date of the sale held by the sheriff, and, after expiration of such two-year period, personal notice has been served on occupants of the real property. The remedy granted in this section to cities, villages, community improvement districts, and sanitary and improvement districts for the collection of delinquent special assessments shall be cumulative and in addition to other existing methods.
Notes of Decisions
Sanitary & Improvement Dist. 222 v. Metro. Life Ins., 266 N.W.2d 73 (Neb. 1978).
· cites it 26× “This appeal presents the single issue of whether or not a special assessment must be 2 years delinquent before a city, village, or sanitary and improvement district may proceed to foreclose liens as authorized by section 77-1917.01, R. R. S. 1943. The defendantsappellees, who…”
Cnty. of Polk v. Wombacher, 426 N.W.2d 266 (Neb. 1988).
· cites it 6× “We are directed to examine Neb. Rev. Stat. § 77-1917.01 (Reissue 1986).”
W. Fertilizer & Cordage Co. v. BRG, Inc., 424 N.W.2d 588 (Neb. 1988).
· cites it 2× “01 (Reissue 1986) provides in pertinent part: All cities, villages and sanitary and improvement districts in Nebraska shall have a lien upon real estate within their boundaries for all special assessments due thereon to the municipal corporation or district, which lien shall be…”
SID No. 424 v. Tristar Mgmt., 288 Neb. 425 (Neb. 2014).
“Tristar lists these opportunities as including: by paying real estate taxes when they came due, by redeeming the property within the 3-year redemption period after issuance of the tax certificates, or by foreclosing its special assessment liens under § 77-1917.01, which provides…”
Ina Grp., LLC v. Young, 716 N.W.2d 733 (Neb. 2006).
“the record and the briefs that INA’s assignments of error on appeal, and the City’s assignment of error on cross-appeal, present a single legal issue: whether the City’s special assessment liens are extinguished by the sheriff’s sale if the proceeds of the sale are insufficient…”
Metro. Life Ins. v. Sanitary & Improvement Dist. No. 222, 281 N.W.2d 922 (Neb. 1979).
“§ 77-1917.01, R. R. S. 1943. There is no question, then, that the assessments challenged here, if validly levied, are as effective against the mortgage following foreclosure as they would have *354 been against the mortgagor.”
San. & Improvement, Etc. v. Metro. Life Ins. Co., 266 N.W.2d 73 (Neb. 1978).
· cites it 22× “This appeal presents the single issue of whether or not a special assessment must be 2 years delinquent before a city, village, or sanitary and improvement district may proceed to foreclose liens as authorized by section 77-1917.01, R.R.S.1943. The defendants-appellees, who are…”
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