Neb. Rev. Stat. § 31-214: Neb. Rev. Stat. § 31-214

If objections are filed to any matter contained in the report or assessment roll, the county clerk shall thereupon issue a notice to all interested parties concerned therein, which notice shall be served upon such parties, if residents of the county, at least three days prior to the consideration of the matter by the county board, and if the interested parties are nonresidents, notice shall be published, in one issue of the official newspaper published and of general circulation in the county, at least ten days prior to the day when the matter will be heard by the county board.