12-602.   Resolution, protest, contract, levy and assessment for improvements.Whenever the governing body of any city deems it necessary tograde, regrade, pave, repave, curb, recurb, gutter, regutter,macadamize, remacadamize or otherwise improve any street or avenue, orany part thereof, for which a special tax is to be levied, as hereinprovided, the governing body shall by resolution declare such work orimprovement necessary to be done. Such resolution shall be published onceeach week for two consecutive weeks in the official city newspaper.If the resident owners of more than 1/2 the property liable for the tax do not within20 days from the lastpublication file with the city clerk a protest against suchimprovement, the governing body shall have power to cause such work tobe done or such improvement to be made, to contract therefor and tolevy taxes as herein provided.

      Whenever a majority of the resident owners of real property liable forthe tax for the improvement in two or more adjacent blockspetition the governing body to grade, regrade, pave, repave, curb,recurb, gutter, regutter, macadamize, remacadamize or otherwise improvea street or avenue, or any part thereof, the governing body shall causesuch work to be done or suchimprovement to be made, shall contract therefor and shall levytaxes for all such improvements as herein provided upon the property oneach side of the street or avenue to the middle of the block.

      The sufficiency of a protest or petition filed hereunder, as to the ownershipof the property, shall bedetermined by the record in the office of the register of deeds at thetime of the adoption of the resolution.

      The cost of grading, regrading,paving, repaving, curbing, recurbing, guttering, reguttering,macadamizing, remacadamizing or otherwise improving intersections ofstreets and the cost of making any of improvements in streets,avenues and alleys running along or through city property shall be paidfor by the city at large, for which general improvement bonds of thecity may be issued according to law, exceptthat, if the petitionof the resident owners initiating the project so provides, the entirecost or a part thereof may beassessed against the benefited property in the same manner as theremainder of the improvements.

      The governing body in its discretion may levy the entire tax orspecial assessment for such cost at one time or may provide for paymentthereof in installments and issuebonds as provided by law for such installments. The owner of any propertyliable for suchassessment may, within 30 days from the time of thedetermination of the amount assessed against the owner'sproperty, paythe same in full, and such property shall not thereafter be liable forany assessment for the cost of such improvement. Bonds shall beissued only for the amount of the cost of such improvement remainingunpaid at the end of 30 days from the time such assessment isfixed.

      History:   R.S. 1923, § 12-602; L. 1931, ch. 107, § 1; L. 1967,ch. 83, § 1; L. 1981, ch. 173, § 12; July 1.