Neb. Rev. Stat. §§ 14-388
Any city may without petition order any main thoroughfare or major traffic street or part of such thoroughfare or street improved in any manner specified in section 14-385 after the city shall determine it to be such a main thoroughfare or major traffic street, which determination shall be conclusive. Such main thoroughfares or major traffic streets shall include all connecting links as well as county highways leading into the city, and may include part or all of any street which lies partly in the city and partly in the abutting county. The city may create improvement districts for such purposes, including the abutting, adjacent, or benefited property. The costs of such improvements to the extent of special benefits conferred by the improvement may be assessed in whole or in part against the property in such districts and the assessments supplemented either by federal or state aid or both or by other city funds, including permanent improvement funds, all other street resurfacing funds, or highway bond funds.
Neb. Rev. Stat. §§ 14-388