Neb. Rev. Stat. §§ 31-424.01
The board of directors shall each year determine the amount of money necessary to be raised to pay bonds and interest thereon and the amount of money necessary to be raised by taxation during the coming year for other purposes, and shall include such amount in the budget submitted under section 31-411.02 if the board of directors elects the tax levy method of financing. Such levies 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. §§ 31-424.01