Neb. Rev. Stat. § 31-202.03

The county board, upon receipt of a request pursuant to section 31-202.02 , may, if the board finds natural flow is being obstructed, cause the natural watercourse to be cleaned out. The cost thereof shall be levied as a special assessment and apportioned among the property owners specially benefited thereby and collected in the same manner as special assessments are levied and collected for drainage improvements under sections 31-121 to 31-124 .