Nebraska Statutes 31-217. Drains or ditches; assessment; entry on tax books; how collected
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If no objections are filed to the report of the appraisers within the time as provided in section 31-213, or no appeal has been perfected from the decision of the county board upon objections determined by it, the county board shall direct the county clerk to place the assessment roll upon the tax book of the county against the lands or lots affected thereby together with the costs of all proceedings relating thereto, and shall confirm in whole or in part the report of the appraisers as to voluntary releases. The assessments to be made and placed upon the tax books of the county shall be collected by the county treasurer in the same manner as is provided for the collection of ordinary taxes.
Terms Used In Nebraska Statutes 31-217
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.