48-2839. Assessment of public property
A. If a lot, acre or parcel belonging to the United States, an Indian tribe or community, this state, a county, city or school district or any other political subdivision or institution of this state or a county is included in the assessment district, the board, in the resolution of intention, shall declare whether the lot, acre or parcel shall be omitted from the assessment to be made.
B. If a lot, acre or parcel is omitted from the assessment pursuant to subsection A, the total expenses of all work done shall be assessed against the remaining lots, acres or parcels fronting on the improvement or lying in the assessment district, without regard to the omitted lot, acre or parcel.
C. If the board declares the lot, acre or parcel to be included in the assessment or if no declaration is made with respect to the lot, acre or parcel, the flood protection district is liable for and shall pay the amount assessed against the lot, acre or parcel. The amount of the assessment levied against the lot, acre or parcel may be included in any bonds issued for the improvement, and, if so included, the assessments bear the same interest and are payable by the flood protection district in installments as assessments against the property of private persons.
D. The flood protection district may contract with this state or the governing body of the entity to which the lot, acre or parcel belongs for payment to the district of the assessment and interest as each becomes due and payable, and the state or the governing body shall perform the contract.