Neb. Rev. Stat. §§ 18-3313
Whenever the original owners of any subdivision of land as provided in sections 18-3304 and 18-3305 have sold or conveyed any part of such subdivision or invested the public with any rights in such subdivision and have failed and neglected to execute and file for record a plat as provided in sections 18-3304 and 18-3305, the county clerk shall notify such owners by certified mail and demand an execution of such plat as required by law. If such owners fail and neglect to execute and file for record such plat for thirty days following the issuance of such notice, the county clerk shall cause the plat of such subdivision to be made, along with any necessary surveying. Such plat shall be signed and acknowledged by the county clerk, who shall certify that he or she executed it by reason of the failure of the owners required to do so, and filed for record. When so filed for record, it shall have the same effect for all purposes as if executed, acknowledged, and recorded by the owners themselves. A correct statement of the costs and expenses of such plat, surveying, and recording, verified by oath, shall be submitted by the county clerk to the county board, who shall allow such costs and expenses to be paid out of the county treasury and shall assess such amount, pro rata, upon all subdivisions of such tract, lot, or parcel so subdivided. Such assessment shall be collected with and in like manner as the general taxes and shall go to the county general fund. The county board may also direct suit to be brought in the name of the county, before any court having jurisdiction, to recover from the original owners the cost and expense of procuring and recording such plat.
Neb. Rev. Stat. §§ 18-3313