Nebraska Statutes 17-522. Sidewalks; repair; cost; assessment; notice
(1) The mayor and city council of a city of the second class or village board of trustees may construct and repair sidewalks or cause the construction and repair of sidewalks in such manner as the mayor and city council or village board of trustees deems necessary and assess the expense of such construction or repairs on the property in front of which such construction or repairs are made, after having given notice (a) by publication in one issue of a legal newspaper in or of general circulation in such city or village and (b) by either causing a written notice to be served upon the occupant in possession of the property involved or to be posted upon such premises ten days prior to the commencement of such construction or repair. The powers conferred under this section are in addition to those provided in sections 17-509 to 17-521 and may be exercised without creating an improvement district.
(2) If the owner of any property abutting any street or avenue or part thereof fails to construct or repair any sidewalk in front of the owner’s property within the time and in the manner as directed and requested by the mayor and city council or village board of trustees, after having received due notice to do so, the mayor and city council or village board of trustees may cause the sidewalk to be constructed or repaired and may assess the cost of such construction or repairs against the property.