Neb. Rev. Stat. § 18-3507

A community improvement district shall be a body corporate and politic by the name of Community Improvement District Number ........... of the (city or village) of ........... and shall have the power and authority to take and hold real and personal property necessary for its use, to levy property taxes, to make contracts, to sue and be sued, and to exercise any and all other powers, as a corporation, necessary to carry out the purposes of the Community Improvement District Act.