Neb. Rev. Stat. §§ 14-121
All taxes or special assessments which any city or village annexed or merged with a city of the metropolitan class as provided in sections 14-117 to 14-125 was authorized to levy or assess, but which are not levied or assessed at the time of such annexation or merger for any kind of public improvements made by such city or village or in process of construction or contracted for, may be levied or assessed by such city of the metropolitan class. The city of the metropolitan class shall have the power to reassess all special assessments or taxes levied or assessed by such city or village thus consolidated with such city in all cases where any city or village was authorized to make reassessments or relevies of such taxes or assessments.
Neb. Rev. Stat. §§ 14-121