Nebraska Revised Statute 22-418
Chapter 22 Section 418
Consolidation of counties, offices, or services; county board; duty.
Each county board shall, by January 1, 1998, examine the question of whether property taxes might be reduced through consolidation of counties, offices, or services with another county. The examination shall include a public hearing and a fiscal estimate of property tax savings, if any, anticipated by a consolidation.
- Laws 1996, LB 1085, § 10.