48-2085. Reallocation of assessments in the
event of land exchange for public property
If a parcel of property that is subject to assessment and a lien under section
48-2057, subsection H is exchanged to this state or the United States for another parcel
of property in the sanitary district owned by this state or the United States and the
parcel of new private property receives substantially the same benefit from the
improvement constructed as the parcel exchanged to this state or the United States, the
assessment lien imposed on the original parcel of property may be transferred to and
imposed on the parcel of new private property if the owners of that parcel agree to the
reallocation of the assessment in writing and it is filed with the district.
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