Nebraska Revised Statute 14-546
It shall be sufficient in any case in making a levy or assessment of any tax, to describe the lot or piece of ground as the same is platted and recorded, although the same belongs to several persons; but in case any lot or piece of ground belongs to several persons, the owner of any part thereof may pay his proportion of the tax on such lot or piece of ground, and his proper share may be determined by the city treasurer.
Laws 1921, c. 116, art. IV, § 34, p. 486;
C.S.1922, § 3660;
C.S.1929, § 14-537;
R.S.1943, § 14-546.