Neb. Rev. Stat. § 31-440: Neb. Rev. Stat. § 31-440

Two or more districts formed under the provisions of sections 31-401 to 31-408 , or any district formed under the provisions of said sections, and any district formed under any other law of this state, may overlap each other. In such event any land in more than one district shall be assessable by each district for its equitable proportion of the benefits received from the improvements by such district.