Neb. Rev. Stat. §§ 39-1625
After the equalization of such special assessments, as herein required, the same shall be levied by the trustees of the district upon all lots or parcels of ground within the district which are especially benefited by reason of the improvement, as set forth in sections 39-1601 to 39-1636. The same may be relevied if, for any reason, the levy thereof is void, or not enforceable, and in an amount not exceeding the previous levy. Such levy shall be enforced as other special assessments and any payments thereof under any previous levies shall be credited to the person or property making the same. The levy when made shall be certified by the clerk of the district to the county clerk of the county in which the property to be assessed is located and collected by the county treasurer in the same manner as general taxes and shall be subject to the same penalties.
Neb. Rev. Stat. §§ 39-1625