Neb. Rev. Stat. §§ 14-398
Under the methods provided in sections 14-384 to 14-3,127 to grade streets, highways, boulevards, main thoroughfares, controlled-access facilities, connecting links, major traffic streets, alleys, and parts of such streets, highways, boulevards, thoroughfares, facilities, links, or alleys, any number of intersecting and connecting streets reasonably required and proper and necessary to the better and improved use of the streets may be authorized to be graded in one proceeding. The cost of such grading as provided in sections 14-384 to 14-3,127 may be assessed upon property specially benefited as a special assessment. In such instances, in determining the sufficiency of either an authorized protest or petition, the total frontage of taxable property on all sides on all of the streets to be graded shall be taken into consideration.
Neb. Rev. Stat. §§ 14-398