Neb. Rev. Stat. § 17-575: Neb. Rev. Stat. § 17-575

If any property owner neglects or fails within a period of ten days after notice has been given to him or her by certified or registered mail or by publication in a legal newspaper published in or of general circulation in a city of the second class or village to make connection with the sewerage system as provided in section 17-574 , the governing body of such city or village may cause the connection to be done, assess the cost of such connection against the property as a special assessment, and collect the special assessment in the manner provided for collection of other special assessments.