Neb. Rev. Stat. § 14-386: Neb. Rev. Stat. § 14-386

To accomplish any of the purposes stated in section 14-385 , a city is authorized in all such proceedings to delineate proposed street improvement districts, proposed mall improvement districts, proposed separate or combined street and sidewalk, street, sidewalk, or streets and sidewalks improvement districts which shall embrace in such districts the street or streets, sidewalk or sidewalks, street or sidewalk, or streets and sidewalks, or part or parts thereof, to be improved as well as the abutting, adjacent, and benefited property proposed to be assessed to cover in whole or in part the cost, including land acquisition expenses if any, of the proposed improvement.