Neb. Rev. Stat. § 19-2427
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
Any city of the first class, city of the second class, or village may include land adjacent to such city or village when creating an improvement district, such as a sewer, paving, water, water extension, or sanitary sewer extension district. The city council or village board of trustees may levy a special assessment for the costs of such improvements upon the properties found specially benefited thereby, except as provided in sections 19-2428 to 19-2431.
Neb. Rev. Stat. § 19-2427