Nebraska Revised Statute 72-259.07
Chapter 72 Section 259.07
School lands; adjacent to city of the first or second class; sale; taxes; when.
The lands included in the territory so annexed shall not be subject to any taxes or special assessments so long as the same remain the property of the state, but upon sale and delivery of a deed by the state to the purchaser the lands so conveyed shall forthwith be placed upon the tax list and shall be included in the next annual assessment.
- Laws 1953, c. 259, § 7, p. 869.