Section 48-582 - Assessment of public propertyA. When a lot belonging to the United States, the state, a county, city, school district or any political subdivision or institution of the state or county, fronts upon the proposed work or improvement, or is included within the district declared by the governing body in its resolution of intention to be the district to be assessed to pay the costs and expenses thereof, the governing body shall, in the resolution of intention, declare whether or not such lot shall be omitted from the assessment thereafter to be made.B. If the lot is omitted from the assessment, then the total expense of all work done shall be assessed on the remaining lots fronting on the work or improvement, or lying within the assessment district, without regard to the omitted lot.C. If the governing body declares the lot included in the assessment, or if no declaration is made respecting the lot, then the municipality shall be liable for and shall pay such sum as thereafter may be assessed against the lot. The amount of the assessment levied against the lot may be included in any bonds issued for the improvement, and if so included, the assessments shall bear the same interest, and be payable by the municipality in installments, as assessments against property of private persons.D. The municipality may contract with the state, or body to which the lot belongs, for payment to the municipality of the assessment and interest as it becomes due and payable, and the state, or such body, shall perform the contract.