NE LB1107

Amends 17 sections of the Rural Road Improvement District Act (sections 39-1638 through 39-1655) and repeals section 39-1654 to modernize and reorganize statutory language

Adds flexibility for counties to choose whether to levy special assessments on district property or charge improvement costs as a general county expense when creating rural road improvement districts

Extends bond maturity limits from 10 years to 20 years for financing road improvements and allows bonds to be issued at any time (not just upon completion and acceptance of improvements)

Requires hearings and notice provisions only when special assessments are proposed to be levied, streamlining the process for districts funded through general county funds

Allows counties to establish either individual funds for each district or a single rural road improvement fund for all districts in the county