Neb. Rev. Stat. §§ 39-1618
If, in any road improvement district, there shall be any real estate belonging to any county, school district, or other quasi-municipal corporation, adjacent to or abutting upon the road, roads, highways, or street upon which the improvement has been ordered it shall be the duty of the county board, board of education, or other proper officers to provide for the payment of such special assessments or taxes as may be assessed against the real estate so adjacent or abutting, or within such road improvement district, belonging to the county, school district, or quasi-municipal corporation. In the event of a neglect or refusal to do so, the road improvement district may recover the amount of such special taxes or assessments in any proper action. Any such judgment so obtained may be enforced in the usual manner.
Neb. Rev. Stat. §§ 39-1618