Neb. Rev. Stat. § 39-1611: Neb. Rev. Stat. § 39-1611

Whenever a petition signed by sixty percent of the resident landowners abutting on or adjacent to any road, highway, or street in the district shall be presented and filed with the clerk of the board of trustees, petitioning therefor, the board of trustees shall (1) by resolution cause such work to be done or such improvement to be made, (2) contract therefor, and (3) levy assessments as provided in sections 39-1623 to 39-1625 .