Nebraska Revised Statute 14-540
In cases of omission, mistake, defect or any irregularity in the preliminary proceedings on any special assessment, the city council shall have power to correct such mistake, omission, defect or irregularity, and levy or relevy a special assessment on any or all property in the district, in accordance with the special benefits to the property on account of such improvement as found by the council sitting as a board of equalization. The city council shall deduct from the benefits and allow as a credit, before such relevy, an amount equal to the sum of the installments paid on the original levy.
Laws 1921, c. 116, art. IV, § 28, p. 484;
C.S.1922, § 3654;
C.S.1929, § 14-531;
R.S.1943, § 14-540.