Neb. Rev. Stat. § 16-647: Neb. Rev. Stat. § 16-647

In every case of the levy of special taxes by a city of the first class, it shall be sufficient in any case to describe the lot or piece of ground as it is platted and recorded although the lot or piece of ground belongs to several persons. If any lot or piece of ground belongs to different persons, the owner of any part thereof may pay his or her portion of the tax on such lot or piece of ground, and his or her proper share may be determined by the city treasurer.