Neb. Rev. Stat. § 15-708
If in any city of the primary class there shall be any real estate belonging to any county, school district, municipal or quasi-municipal corporation, joint public agency, cemetery association, library board, or other public board or association, abutting upon the street, streets, alley, alleys, public way, or public grounds proposed to be improved, the proper officer or officers having control and jurisdiction over such real estate, or authorized to purchase, lease, hold, or convey real estate, shall have power to sign a petition for paving, repaving, curbing, recurbing, grading, changing grade, guttering, resurfacing, relaying existing pavement, or otherwise improving any street, streets, alley, alleys, public way, or public grounds or improvement districts. When such improvements have been ordered, it shall be the duty of the governing body controlling and having jurisdiction over such real estate benefited by such improvement, to pay such special taxes or assessments, or its proportionate share of the cost of such improvements, and in event of neglect or refusal so to do, the city may recover the amount of such special taxes or assessments, or proportionate share of the cost, in any proper action, and the judgment thus obtained may be enforced in the usual manner.
Neb. Rev. Stat. § 15-708