Neb. Rev. Stat. §§ 18-1751
All cities and villages may create a special improvement district for the purpose of replacing, reconstructing, or repairing an existing street, alley, water line, or sewer line or any other such improvement. Except as provided in sections 19-2428 to 19-2431, the city council or village board of trustees may levy a special assessment, to the extent of such special benefits, for the costs of such improvements upon the properties found specially benefited thereby, whether or not such properties were previously assessed for the same general purpose. In creating such special improvement district, the city council or village board of trustees shall follow procedures applicable to the creation and assessment of the same type of improvement district as otherwise provided by law.
Neb. Rev. Stat. §§ 18-1751