Neb. Rev. Stat. § 31-113: Neb. Rev. Stat. § 31-113

The county board on actual view of the premises shall fix and allow such compensation for land appropriated and assess such damages as will in its judgment accrue from the construction of the improvement to each person or corporation making application as provided by section 31-112 and without such application to each person with an intellectual disability, person with a mental disorder, or minor owning lands taken or affected by such improvement.