Neb. Rev. Stat. § 15-727

It shall be sufficient in any case involving a special tax assessment in a city of the primary class to describe the lot or piece of ground as such lot or piece of ground is platted or recorded, although such lot or piece of ground belongs to several persons, but in case any lot or piece of ground belongs to different persons, the owner of any part thereof may pay his or her portion of the tax on such lot or piece of ground, and his or her proper share may be determined by the city treasurer.