Nebraska Code § 17-539

Waterworks; construction; cost; special assessments.
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The expense of erecting, locating, and constructing reservoirs and hydrants for the purpose of fire protection and the expense of constructing and laying water mains, pipes, or such parts of such mains or pipes as may be just and lawful, may be assessed upon and collected from the property and real estate specially benefited by such reservoirs, hydrants, mains, or pipes, if any, as a special assessment in such manner as may be provided for the making of special assessments for other public improvements in cities of the second class and villages.

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