The Chairperson and Board of Trustees shall have the power to improve any street or part thereof which divides the municipal corporate area and the area adjoining the municipality. When creating an improvement district including land adjacent to the municipality, the Board of Trustees shall have the power to assess, to the extent of special benefits, the costs of such improvements upon the properties found especially benefitted thereby.
(Neb. RS 17-509) (Prior Code, § 8-315)