(A) The municipality’s governing body may, by ordinance, create a special improvement district for the purpose of replacing, reconstructing, or repairing an existing street, alley, water line, sewer line, or any other such improvement.
(B) Except as provided in Neb. RS 19-2428 to 19-2431, the governing body shall have power to assess, to the extent of such benefits, the costs of such improvements upon the properties found especially benefitted thereby, whether or not such properties were previously assessed for the same general purpose. In creating such special improvement district, the governing body shall follow procedures applicable to the creation and assessment of the same type of improvement district as otherwise provided by law.
(Neb. RS 18-1751) (1991 Code, § 8-110)