Neb. Rev. Stat. § 31-420: Neb. Rev. Stat. § 31-420

If a deficit is caused by an appeal from the assessment of benefits and a charge thereon, or by reason of any assessment being uncollectible, or in any other manner whatsoever, then such deficit shall be a charge upon all the lands assessed according to the apportionment of benefits, the same as any other liability of the district.