Neb. Rev. Stat. § 14-541: Neb. Rev. Stat. § 14-541

Special assessments may be levied by the city council of a city of the metropolitan class for the purpose of paying the cost of constructing or reconstructing sewers or drains within the city, such assessments to be levied on the real estate benefited by the sewer so constructed or reconstructed to the extent of the benefits to such property. Such assessments shall be determined, equalized, levied, and collected as in other cases for special assessments. Where the city council, sitting as a board of equalization, shall find the benefits to be equal and uniform, the levy may be according to the front footage of lots or real estate benefited, or according to such other rule as such board may adopt for the distribution or adjustment of cost upon the lots or real estate benefited by the improvement.