Neb. Rev. Stat. § 19-4017: Neb. Rev. Stat. § 19-4017

Cities of the metropolitan class, primary class, first class, and second class in the state at present have business areas in need of improvement and development, but lack the funds with which to provide and maintain such improvements. The purpose of the Business Improvement District Act is to provide a means by which such cities may raise the necessary funds to be used for the purpose of providing and maintaining the improvements authorized by the act.