Neb. Rev. Stat. § 31-215: Drains or ditches; report; assessment roll; hearing on objections; procedure.

At the time fixed in the notice, or on any adjourned day thereafter, the board shall proceed to hear and determine all matters in relation to the objections, and for that purpose may take the sworn testimony of witnesses produced by interested parties to the controversy and may in its discretion change the amount of the assessment made, and the damages awarded by the appraisers.