Special sidewalk assessments may be collected in the manner usual for the collection or foreclosure of county or state taxes against real estate.
Neb. Rev. Stat. § 23-367
Special assessments; collection
Laws 1961, c. 92, § 3, p. 319.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.