Neb. Rev. Stat. §§ 46-144
The board of directors may at any time, when in its judgment it may be advisable, call a special election and submit to the qualified electors of the district the question whether or not a special assessment shall be levied for the purpose of raising money to be applied for any of the purposes provided for in sections 46-101 to 46-1,111, including the purpose of creating a construction fund to be financed by the issuance of warrants, the principal of which warrants shall be payable, in not to exceed twenty years, with interest paid annually thereon not to exceed ten percent per annum. Such warrants may not be issued in the aggregate to exceed ninety percent of the fund anticipated to be raised over the years by special assessment authorized in this section. Such election shall be called upon the notice prescribed and shall be held and the result thereof determined and declared in all respects in conformity with such sections. The notice of such election shall specify the aggregate amount of money proposed to be raised, the purpose for which it is intended to be raised, the number of years in which such special assessment will be made, and whether or not warrants as authorized in this section will be to finance the construction fund so that contracts may be let and the project completed before collection of the tax. The ballots shall contain the words Assessment ............ Yes, or Assessment ........... No. If a majority of the votes are Assessment ............ Yes, the board shall at the time of the annual levy thereunder levy an assessment sufficient to raise the amount paid. The rate of assessment shall be ascertained by deducting fifteen percent for anticipated delinquencies from the aggregate taxable value of the property in the district as it appears on the assessment roll for the current year and then dividing the sum by the remainder of such aggregate taxable value. The assessment so levied and computed shall be entered on the assessment roll and upon the tax list by the county clerk and collected at the same time and in the same manner as other assessments, and all revenue laws of this state for the collection and sale of land for taxes are hereby made applicable to the assessment provided for in this section. When collected such assessment shall be paid over by the county treasurer to the district treasurer for the purpose specified in the notice in such special election.
Neb. Rev. Stat. §§ 46-144