Neb. Rev. Stat. §§ 18-408
After the levy of a special assessment and the extension of such assessment against the real estate in such water main district, gas main district, sanitary sewer district, storm water disposal district, or other public utility district, the city council, village board of trustees, or board of directors of a metropolitan utilities district having charge, supervision, and control of all matters pertaining to the water or gas supply or other utility service of such city, village, or metropolitan utilities district shall have the power to issue or cause to be issued against the fund so created special warrants payable out of the funds, which warrants shall be delivered to the contractor in payment of the money due him or her under his or her contract for the extension or enlargement of the water or gas main or other utility service, as the case may be, to cover the cost for which the special assessments were levied.
Neb. Rev. Stat. §§ 18-408