Neb. Rev. Stat. § 14-538: Neb. Rev. Stat. § 14-538

Whenever any special tax or assessment upon any lot, land, or parcel of land within a city of the metropolitan class is found to be invalid, uncollectible, and void, is adjudged to be void by a court of competent jurisdiction, or is paid under protest and recovered by suit, because of any defect, irregularity, or invalidity, in any of the proceedings or on account of the failure to observe and comply with any of the conditions, prerequisites, and requirements of any statute or ordinance, the mayor and city council shall have the power to relevy such special tax or assessment upon such lot, land, or parcel of land in the same manner as other special taxes and assessments are levied, without regard to whether the formalities, prerequisites, and conditions, prior to equalization, have been met or not.