§ 93.025 CONSTRUCTION AT MUNICIPAL DIRECTION.
   (A)   The Board of Trustees may, by resolution, order the construction of a sidewalk on any lot or piece of ground within the municipality. Notice of the Board of Trustees' intention to construct the sidewalk shall be given by the Village Clerk by publication of notice one time in a legal newspaper of general circulation in the municipality.
   (B)   A copy of the notice shall be personally served upon the occupant in possession of such property, or, when personal service is not possible, the notice shall be posted upon such premises ten days prior to the commencement of construction. The notice required in this section shall be prepared by the Village Attorney in accordance with the provisions of this section. Such service shall include a form of return evidencing personal service or posting as herein required.
   (C)   The notice shall notify the owner of the premises of the passage of the resolution ordering the owner to construct or cause to be constructed a sidewalk within 30 days after the date of publication, and further that if the owner fails to construct the sidewalk or cause the same to be done within the time allowed, the municipality will cause the sidewalk to be constructed, and the cost thereof shall be levied and assessed as a special tax against the premises, provided that the notice shall contain the official estimate of the cost of construction, and no special assessment in excess of this estimate shall be assessed against the property. In the event the property owner is a nonresident of the county in which the property lies, the municipality shall, before levying any special assessment against that property, send a copy of any notice required by law to be published by means of certified mail, return receipt requested to the last known address of the nonresident property owner. The last known address shall be that address listed on the current tax rolls at the time such required notice was first published.
Statutory reference:
   Authority to construct or otherwise improve through sidewalk district, see Neb. RS 19-2417 through 19-2419
   Authority to construct and repair, see Neb. RS 17-509 et seq., 17-522 through 17-524