Neb. Rev. Stat. § 31-103: Neb. Rev. Stat. § 31-103

When the proposed improvement will drain the whole, or any part of any public or corporate road or railroad, or will so benefit any such road that the traveled track or roadbed thereof will be improved by its construction, there shall be apportioned to the county, if the road is a state or county road, or to the corporation, if a corporate road or railroad, a proper share of the costs and expenses thereof, as hereinafter provided.