Nebraska Revised Statute 19-4029.04
Hearing; city council; duties; protest; effect.
Whenever a hearing is held to change the boundaries or the functions or ordinance provisions of an existing business improvement district under section 19-4029.02 or 19-4029.03, the city council shall:
(1) Hear all protests and receive evidence for or against the proposed action;
(2) Rule upon all written protests received prior to the close of the hearing, which ruling shall be final; and
(3) Continue the hearing from time to time as the city council may deem necessary.
If a special assessment is to be used, proceedings shall terminate if written protest is made prior to the close of the hearing by the record owners of over fifty percent of the assessable units in the modified business improvement district as proposed. If an occupation tax is to be used, proceedings shall terminate if protest is made by users of over fifty percent of space in the modified business improvement district as proposed.