S. D. Mercer Co. v. City of Omaha

Ames, C.

In 1893 the legislature enacted a statute commonly called the “Omaha Charter,” by which that city was em-' powered to create sewer districts and to construct sewers, and for the purpose of providing funds for the payment of the cost of the same to levy special assessments upon abutting property to the extent of the benefits accruing to it therefrom. By this statute it was enacted that, whenever any taxes or special assessments levied in any former year should remain uncollected by reason of any defect, error or irregularity or lack of power in making a levy of the same, the mayor and…