Neb. Rev. Stat. §§ 31-326
The drainage district by its attorney or any owner of land or other property in the district whose land or property may be affected thereby may file objections to the surveyor's report or to any item of the classification or the assessment of benefits therein set out, within ten days after the last day of publication of the notice provided for in section 31-324. All objections shall be heard by the board of supervisors fully and fairly and as speedily as may be to carry out liberally the purposes and needs of such drainage district. It shall not be necessary for the drainage district to file any answer or other pleadings to the objections, claims or other pleadings filed by such persons in answer to the proposed assessment as provided in this section, but such matters shall be deemed denied, and the drainage district shall have the right to interpose any matters in defense thereto which it may have. The board of supervisors may adjourn any hearing or hearings for good cause from day to day, or to some future day as it may deem best, and the property owners, for good cause shown by affidavit of themselves or agents, may have the hearings adjourned for a period not to exceed two weeks.
Neb. Rev. Stat. §§ 31-326