Neb. Rev. Stat. § 17-940: Neb. Rev. Stat. § 17-940

The mayor and city council of a city of the second class or village board of trustees may survey, plat, map, grade, fence, ornament, and otherwise improve all burial and cemetery grounds and avenues leading to any cemetery owned by such city or village. Such city or village may construct walks and protect ornamental trees therein and provide for paying the expenses thereof.