Nebraska Revised Statute 14-3,103
Sidewalks; construction or repair; required, when; assessment of cost; equalization.
A city may construct or repair sidewalks along any street or part thereof, or any boulevard or part thereof, of such material and in such manner as the city deems necessary and assess the cost of such construction or repair upon abutting property. Such assessments except for temporary sidewalks and sidewalk repairs shall be equalized and levied as special assessments. The city shall cause the construction of sidewalks on at least one side of every major traffic street and main thoroughfare in the city, excluding freeways, expressways, controlled-access facilities, and other streets deemed by the city to demonstrate no or very limited demand for pedestrian use, and may assess the cost of such construction upon abutting property. Such construction shall be completed within a reasonable time, based upon an annual review of construction program priorities and available funding sources.