{"data":{"id":"us-ne/neb.-rev.-stat.-23-317","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 23-317","heading":"Neb. Rev. Stat. § 23-317","body":"The board of supervisors or county commissioners shall cause the special assessment made upon the lands benefited as provided in section 23-316 to be entered upon the tax lists of the county as provided in cases of special assessments, which assessment shall constitute a lien on the real estate respectively assessed and shall be collected as other special assessments are collected. One-tenth of each assessment shall be collected each year for a period of ten years with interest at the rate of seven percent per annum on deferred payments, unless paid in full as herein provided.","path":["NE Code","Chapter 23"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=23-317","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"4936e640c35ad13ecab4012f408dfa29c83a3eba815ff12a21a124a455b9fb09","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-23-316","next":"us-ne/neb.-rev.-stat.-23-318"},"notice":"GroundRules: Original legal text. Not legal advice."}