Nebraska Revised Statute 14-3,103
The city shall have the power to construct or repair sidewalks along any street or part thereof, or any boulevard or part thereof, of such material and in such manner as it deems necessary and assess the cost thereof upon abutting property. Such assessments except for temporary sidewalks and sidewalk repairs shall be equalized and levied as other special assessments. The city shall cause the construction of sidewalks on at least one side of every major traffic street and main thoroughfare in the city, excluding freeways, expressways, controlled-access facilities, and other streets deemed by the city to demonstrate no or very limited demand for pedestrian use, and may assess the cost thereof upon abutting property. Such construction shall be completed within a reasonable time, based upon an annual review of construction program priorities and available funding sources, following either July 10, 1984, or the creation or annexation of such major traffic street or main thoroughfare, whichever is later.
Laws 1959, c. 36, § 20, p. 203;
Laws 1971, LB 237, § 2;
Laws 1984, LB 992, § 1.