Nebraska Code § 19-2427

Improvement district; adjacent land; how treated; special assessments.
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Any city of the first class, city of the second class, or village may include land adjacent to such city or village when creating an improvement district, such as a sewer, paving, water, water extension, or sanitary sewer extension district. The city council or village board of trustees may levy a special assessment for the costs of such improvements upon the properties found specially benefited thereby, except as provided in sections 19-2428 to 19-2431.

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