Neb. Rev. Stat. § 31-315
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
No assessment shall be made for benefits to any lands upon any other principle than that of benefits derived, but all assessments shall be made upon the basis of benefits derived and secured by reason of the construction of such improvements and works in affording drainage, or giving an outlet for drainage, protection from overflow, and damage from water.
Neb. Rev. Stat. § 31-315