ORDINANCE NO. 2026-1 AN ORDINANCE OF THE VILLAGE OF TOBIAS, NEBRASKA TO AMEND SECTION 5-211 OF CHAPTER 5 OF THE MUNICIPAL CODE OF THE VILLAGE OF TOBIAS, NEBRASKA TO ESTABLISH PROCEDURE FOR LEVYING SPECIAL ASSESSMENTS AND RELATED MATTERS. BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE VILLAGE OF TOBIAS, NEBRASKA: SECTION 1. Section 5-211 is hereby added to the Village of Tobias, Nebraska Municipal Code which shall read in its entirety as follows: §5-211 Construction Assessment. (A) To defray the costs and expenses of street improvements, as may be authorized by law, the Village Board shall have power and authority to levy and collect special taxes and assessments upon the lots and pieces of ground adjacent to, abutting upon, or especially benefiting from, the street, avenue, alley, or sidewalk in whole or in part opened, widened, curbed, curbed and guttered, graded, paved, repaired, graveled, macadamized, parked, extended, constructed, or otherwise improved or repaired. (B) All special assessments shall be made by the Village Board at a regular or special meeting by resolution, taking into account the benefits derived or injuries sustained in consequence of such improvements and the amount charged against same. The vote shall be recorded in the minutes. (C) Notice of the time of holding such meeting and the purpose for which it is to be held shall be published in some legal newspaper published, or of general circulation, in the municipality at least four weeks before the same shall be held. In lieu of such aforementioned notice, personal service may be had upon the persons owning or occupying the property to be assessed. (D) Such assessments shall be known as "special assessments for improvements" and with the cost of notice shall be levied and collected as a special tax in addition to the taxes for general revenue purposes, subject to the same penalties and collected in like manner as other municipal taxes and shall be certified to the County Clerk and County Treasurer by the Municipal Clerk forthwith after the date of levy, for collection by the County Treasurer unless otherwise specified. After it becomes delinquent the assessment shall draw interest at the legal interest rate per annum. In the event the property owner is a non-resident of the county in which the property lies, the municipality shall, before levying any special assessment against that property, send a copy of any notice required by law to be published by means of certified mail, return receipt requested to the last known address of the non-resident property owner. The last known address shall be that address listed on the current tax rolls at the time such required notice was first published. SECTION 2. All ordinances or parts of ordinances in conflict with this Ordinance hereby repealed. SECTION 3. This Ordinance shall become effective after its adoption and publication as required by law. PASSED AND ADOPTED this 6th day of October, 2026. By: /s/ Gary Dick Gary Dick Chairman of the Village of Tobias Board of Trustees ATTEST: By: /s/ Susan Bartels Susan Bartels City Clerk (SEAL) WR — October 21, 2026 ZNEZ
