Neb. Rev. Stat. § 14-546: Neb. Rev. Stat. § 14-546

It shall be sufficient in any case in making a levy or assessment of any tax within a city of the metropolitan class, to describe the lot or piece of ground as such lot or piece of ground is platted and recorded, although such lot or piece of ground belongs to several persons. If any lot or piece of ground belongs to several persons, the owner of any part of such lot or piece of ground may pay such owner's proportion of the tax on such lot or piece of ground, and such proper share may be determined by the city treasurer.