Neb. Rev. Stat. §§ 14-545
All special assessments to cover the cost of any public improvements authorized by sections 14-101 to 14-2004 shall be levied and assessed on all lots, parts of lots, lands, and real estate specially benefited by such improvement, or within the improvement district created for the purpose of making such improvement, to the extent of the benefits to such lots, parts of lots, lands, and real estate by reason of such improvements, such benefits to be determined by the city council sitting as a board of equalization. Where the board of equalization finds such benefits to be equal and uniform, such assessment may be according to the foot frontage, and may be prorated and scaled back from the line of such improvements according to such rules as the board of equalization deems fair and equitable.
Neb. Rev. Stat. §§ 14-545