Nebraska Code § 16-627

Intersections; improvement; cost; tax levy.
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The cost and expense of improving, constructing, or repairing streets, avenues, alleys, and sidewalks, at their intersections as provided in section 16-626, may be included in the special tax levied for the construction or improvement of any one street, avenue, alley, or sidewalk, as may be deemed best by the city council.

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