Nebraska Revised Statute 14-3,102
Streets; improvements; notice; service; protest; effect; special assessment.
Whenever it is desired to make any improvement or improvements authorized in section 14-385, where the costs of such improvement or improvements are to be assessed against the adjacent and abutting property benefited by such improvement or improvements, and no petition has been filed for such improvement or improvements in accordance with section 14-391, the city may propose such improvement or improvements stating the specific character of the improvement or improvements to be made. The city shall cause to be published in the official newspaper a brief notice of such proposal stating the character of the improvement or improvements proposed , and shall give additional notice to the property owners in the improvement district or districts, or proposed improvement district or districts, as required by section 25-520.01. If within thirty days after giving notice the owners of fifty-one percent of the taxable property abutting upon the street or streets, or part or parts of such street or streets proposed to be improved protest against such project, such work shall not be done. In the absence of such protest, the city shall be authorized to proceed with the work as proposed. The cost and expense of such improvement or improvements, as provided by law, may be assessed against the property within the improvement district or districts specially benefited to the extent of such benefits as a special assessment. Where assessment against the property within the improvement district or districts specially benefited is not made, or where the improvement or improvements are on a main thoroughfare, major traffic street, or connecting link, or made pursuant to sections 14-3,103 to 14-3,106, this section shall not apply.