Neb. Rev. Stat. § 15-718: Neb. Rev. Stat. § 15-718

Special assessments may be levied by the city council of a city of the primary class for the purpose of paying the cost of constructing sewers and drains as provided in section 15-717 . Such assessments shall be levied upon the real estate within the sewerage districts in which such sewer or drain may be, to the extent of benefits to such property by reason of such improvements. The benefits to such property shall be determined by the city council as in other cases of special assessments. All assessments made for sewerage or drainage purposes shall be levied and collected as special assessments.