Neb. Rev. Stat. §§ 46-542
In addition to the other means of providing revenue for such districts, the board shall have power and authority to levy and collect taxes and special assessments for maintaining and operating such works and paying the obligations and indebtedness of the district by any one or more of the methods or combinations thereof, classified as follows:
Class A. To levy and collect taxes upon the taxable value of the taxable property within the district;
Class B. To levy and collect assessments for special benefits accruing to lands within municipalities for which water service is furnished;
Class C. To levy and collect assessments for special benefits accruing to lands within irrigation districts for which water service is furnished; and
Class D. To levy and collect assessments for special benefits accruing to lands for which water service is furnished.
Neb. Rev. Stat. §§ 46-542