This bill amends section 23-367 of the Reissue Revised Statutes of Nebraska, specifically addressing the collection of special sidewalk assessments. The amendment changes the existing provision by removing the reference to the collection of these assessments in relation to state taxes, allowing them to be collected solely in the manner usual for county taxes against real estate.

Additionally, the bill includes a provision to repeal the original section 23-367, thereby streamlining the legal framework governing special sidewalk assessments. This change aims to clarify the process and ensure that the collection of these assessments aligns with county tax collection practices.

Statutes affected:
Introduced: 23-367