Nebraska Revised Statute 15-807.01
Chapter 15 Section 807.01
Board of equalization for cities of primary class; delinquency.
Notwithstanding any existing provisions to the contrary, whenever any city of the primary class has the county within which it is situated collect the taxes for the city, the officials of the county as designated by state law shall constitute a board of equalization for the city except as to special assessments of the city, and the dates when taxes of such city except special taxes shall be a lien or shall be due and payable or shall be delinquent shall be as provided by state law for taxes otherwise collected by the county.
- Laws 1972, LB 1150, § 2.