Neb. Rev. Stat. §§ 31-601
Whenever any drainage district organized or incorporated in accordance with the laws of this state, whether heretofore or hereafter organized, shall include within its boundaries any school or university lands, or other public land, the title to which is in the State of Nebraska, the lands shall be subject to assessment for special benefits, which shall be apportioned to the land to the same extent and in the same manner as the private lands included in the district, and the proceedings to include such school, university, or other state lands in such drainage district, and to apportion and assess the benefits thereto, shall be the same in all respects as is provided by law for the including of private lands and the apportionment and assessment of the benefits thereto. The assessments apportioned and levied against any school, university, or public lands, the title of which is in the state, shall be and remain a perpetual lien against such real estate; and the leasehold interest of any lessee thereof, or his or her assigns, may be sold for taxes, and the assessments shall draw the same rate of interest as delinquent taxes, and all the provisions of law for the sale, redemption, and foreclosure of tax liens which apply to individual landowners within the drainage district shall apply to lessees of school, university, and other public lands. It is further provided that in the event any levies or assessments against the school, university, or other state lands are not paid when due and delinquent, the drainage district may file claims with the Director of Administrative Services for the share of any apportionment to be paid by the lands; and it shall be the duty of the director to draw warrants to be paid from such funds of the state as are available for the payment of such warrants and transmit the same to the treasurer of such drainage district; and the State Treasurer is hereby authorized and directed to pay the warrants for the purposes herein set forth.
Neb. Rev. Stat. §§ 31-601