Neb. Rev. Stat. § 46-184

In case of the exclusion of any lands under the provisions of sections 46-173 to 46-183 , there shall be refunded to any and all persons who have paid any assessment or assessments to such district, or any land so excluded, any sum or sums so paid. Such payments shall be made in the same manner as other claims against such district, and from such fund or funds as the board of directors may designate; Provided, where such parties have realized benefits from the organization and operation of the district, the value of such benefits shall be deducted from the assessments paid in by such parties, and the balance, if any, refunded.