Neb. Rev. Stat. §§ 31-114
A person or corporation party to the proceedings may file exceptions to the apportionment, or to any claim for compensation or damages at any time before the time set for the final hearing of the report and apportionment. The county board may hear testimony and examine witnesses upon all questions made by the exceptions, and for that purpose may compel the attendance of witnesses by subpoena, which the county clerk shall issue on demand. The decisions of the board on the exceptions shall be entered on its journal, and if it sustains the exceptions, the cost of the hearing thereon shall be paid out of the county treasury, and if it overrules the same, such cost shall be paid by the person or corporation filing the same.
Neb. Rev. Stat. §§ 31-114