Neb. Rev. Stat. § 31-222: Drains or ditches; assessment; credit allowed for work done by persons assessed.

In case any person assessed for benefits shall contract to do any work on the ditch or drain, and the work is done according to contract, the drainage supervisors shall give said person or persons a receipt thereof to the amount earned by such work, and such receipt shall be received by the county treasurer as payment of so much of such assessment.