Neb. Rev. Stat. §§ 15-709
The city council of a city of the primary class may order the owner of lots abutting on a street that is to be paved to lay sewer, gas, and water service pipes to connect mains. If the owner fails to lay such pipes, after five days' notice by publication in a legal newspaper in or of general circulation in the city, or in place thereof by personal service of such notice, as the city council in its discretion may direct, the city council may cause the sewer, gas, and water service pipes to be laid as part of the work of the improvement district and assess the cost thereof on the property of such owner as a special assessment. Such assessment to pay the cost of the pavement or improvements in the improvement district shall be collected and enforced as a special assessment.
Neb. Rev. Stat. §§ 15-709