Neb. Rev. Stat. §§ 31-424
The board of directors shall each year determine the amount of money necessary to be raised to pay bonds and interest thereon under the apportionment method of financing, and shall apportion the same in dollars and cents against the tracts of land remaining charged therewith. The board of directors shall also annually determine the amount of money necessary to be raised by taxation during the coming year for other purposes, and shall apportion the same in dollars and cents to each tract benefited, according to the units of assessment as determined in accordance with section 31-411. The president and secretary shall thereupon return lists of such tracts, with the amounts of money chargeable to each, keeping the assessments to pay bonds and interest thereon separate in each case, to the county clerk of each county where lands are located, who shall place the same on the duplicate tax lists against the lands and lots so assessed. Such assessments shall be collected and accounted for by the county treasurer, at the same time as general realty taxes, and such assessments shall be and remain a perpetual lien against such real estate until paid, and shall draw interest at the rate of nine percent per annum from the date of delinquency until paid. All the provisions of law for the sale, redemption, and foreclosure in ordinary tax matters shall apply to these special assessments. The drainage district may file a claim against any county, city, village, railroad company, or other corporation, private or public, for the share of any annual apportionment to be paid by any such subdivision or corporation, and if the same is not paid, it may be recovered by action in court. The county treasurer shall on demand pay all funds in his hands to the credit of the drainage district, to the treasurer thereof.
Neb. Rev. Stat. §§ 31-424