Section 48-503 - Off-street parking sites in cities; acquisition of property; exceptions to acquisition of propertyA. When the public interest or convenience requires, the city or town council of such municipality may order the laying out, opening, extending, widening, straightening or closing up, in whole or in part, of any off-street parking site within the municipality, and acquire any property necessary or convenient for that purpose, by the exercise of the right of eminent domain.B. If in connection with any lot or parcel within a proposed assessment district, adequate off-street parking facilities have been provided, such lot or parcel shall be excluded from the assessment district and shall not be assessed for such improvements if within the time and in the manner provided in section 48-507 the owner or owners file a written protest. For the purposes of this subsection in cities having a zoning code or ordinance, such off-street parking facilities shall not be deemed adequate unless the off-street parking facilities provided meet or exceed the requirements of the zoning code or ordinance for a lot or parcel of that size in that zone, and in cities not having a zoning code or ordinance, the facilities provided shall not be deemed adequate unless parking space for one motor vehicle is provided for each three hundred square feet of floor space in the building served by such off-street parking site. If any lot or parcel within a proposed assessment district organized for the acquisition of off-street parking sites is zoned and used exclusively for single family residential purposes, such lot or parcel shall be excluded from the assessment district, and shall not be assessed for such improvements, if within the time and in the manner provided in section 48-507 the owner or owners file a written protest.