Neb. Rev. Stat. §§ 15-701.02
The city council of a city of the primary class shall have the power to grade, to change grade, and to pave, repave, macadamize, curb, recurb, gravel, regravel, open, and widen streets, roadways, or public ways, gutter, resurface, or relay existing pavement, or otherwise improve any street, streets, alley, alleys, public grounds, or public way or ways, or parts thereof, including the sidewalk space, and including improvement by mall or promenade, and by ordinance to create grading, paving, repaving, curbing, recurbing, resurfacing, graveling, regraveling, sidewalk, or improvement districts thereof, to be consecutively numbered, and such districts may include two or more connecting or intersecting streets, alleys, or public ways and may include two or more improvements, in this section mentioned, in one proceeding. Cost of so improving the street, streets, alley, alleys, public grounds, or public way or ways, including sidewalks, may be in whole or in part assessed, proportionate to benefits, on the property specially benefited. The city council may fix the depth to which property may be charged and assessed for benefits, and to a greater depth than the lots fronting on the street, streets, alley, alleys, public grounds, or public way or ways so improved, and the determination thereof by the city council shall be conclusive. The city council shall have the power and authority to fix the period of time for the payment of the special assessments, and to issue bonds, as authorized by the home rule charter.
Neb. Rev. Stat. §§ 15-701.02