Nebraska Revised Statute 14-533
Upon the completion of the work under any contract authorized by sections 14-528 to 14-532, the city council is authorized to levy and assess, in the usual manner, special taxes and assessments to the extent of benefits conferred thereby to pay the costs of the improvements less the amount of proper intersection costs under such contract, all of which taxes and special assessments shall constitute a sinking fund, as and for the purposes specified in section 14-530.
Laws 1921, c. 116, art. IV, § 23, p. 481;
C.S.1922, § 3649;
C.S.1929, § 14-526;
R.S.1943, § 14-533.