Supplemental to any existing law on the subject, a municipality may include land adjacent to such municipality when creating an improvement district, such as a sewer, paving, water, water extension, or sanitary sewer extension district. The governing body shall have power to assess, to the extent of special benefits, the costs of such improvements upon the properties found especially benefitted thereby, except as provided in § 93.067.
(Neb. RS 19-2427) (1991 Code, § 8-109)