Change provisions relating to sidewalk assessments by county governments

LB 243 changes how Nebraska counties collect sidewalk assessments from property owners. It amends state law to allow these assessments to be collected using the same methods as county or state taxes on real estate, replacing the previous process. This directly affects property owners in counties that impose sidewalk assessments, streamlining their collection through standard tax enforcement procedures. The bill repeals the original section governing sidewalk assessments to implement this change.