Escrow & Title

A Nebraska property is subject to a special assessment for new sidewalks. At closing, the special assessment is typically:

AAlways paid by the seller in full
BAlways paid by the buyer in full
CProrated between buyer and seller or negotiated✓ Correct
DAssumed by the buyer without credit

Explanation

Special assessments are handled by negotiation or proration. Some contracts specify the seller pays off the full assessment; others allow the buyer to assume the lien.

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