(A) Whenever the governing body shall deem it necessary to make any improvements allowed by statute, the governing body shall by ordinance create a paving, graveling or other improvement district or districts, and after the passage, approval and publication or posting of such ordinance, shall publish notice of the creation of any such district or districts for six days in a legal newspaper of the municipality, if a daily newspaper, or for two consecutive weeks, if the same be a weekly newspaper.
(B) If the owners of the record title representing more than 50% of the front footage of the property directly abutting on the street, streets, alley or alleys to be improved, shall file with the Municipal Clerk-Treasurer within 20 days after the first publication of said notice, written objections to the creation of such district or districts, said improvements shall not be made as provided in said ordinance; but said ordinance shall be repealed. If said objections are not filed against the district in the time and manner aforesaid, the governing body shall forthwith cause such work to be done or such improvement to be made, and shall contract therefor, and shall levy assessments on the lots and parcels of land abutting on or adjacent to such street, streets, alley or alleys especially benefited thereby in such district in proportion to such benefits, to pay the cost of such improvement.
(Neb. RS 17-511) (Prior Code, § 8-314)