Neb. Rev. Stat. § 17-523: Neb. Rev. Stat. § 17-523

Cities of the second class and villages shall have the power to provide for the laying of temporary sidewalks, upon the natural surface of the ground, without regard to grade, on streets not permanently improved, and to provide for the assessment of the cost of such temporary sidewalks on the property in front of which such sidewalks shall be laid.