Nebraska Revised Statute 14-539
In case the lots and real estate abutting upon that part of the street ordered paved as shown upon any such plat or map are not of uniform depth, as well as in all cases where, in the discretion of the board of equalization, it is just and proper so to do, the board shall have the right and authority to fix and determine the depth to which the real estate shall be charged and assessed with the cost of such improvement, without regard to the line of such lots, the same to be fixed and determined upon the basis of benefits accruing to the real estate by reason of such improvement. The provisions of this section, in regard to the depth to which real estate may be charged and assessed, shall apply to all special assessments.
Laws 1921, c. 116, art. IV, § 27, p. 483;
C.S.1922, § 3653;
C.S.1929, § 14-530;
R.S.1943, § 14-539;
Laws 1969, c. 61, § 1, p. 370.