Neb. Rev. Stat. §§ 14-562
Whenever any municipal tax or taxes levied by a city of the metropolitan class for any former year shall remain uncollected because of any defect, error, or irregularity in either the power or manner of making the levy of such taxes, it shall be lawful for the city council to again levy a tax upon the property so delinquent in lieu of such former tax or taxes, and at the same rate, and upon the same assessment as such former tax or taxes were levied, and such tax or taxes shall be inserted in the tax list, and shall be collected in the same manner as other general taxes. The city council may, at any time, correct any error or defect, or supply any omission in the assessment or listing of any property subject to municipal tax made for the purpose of taxation for the then current fiscal year, and may require any and all persons to appear and answer under oath as to their possession or control of personal property subject to municipal taxation.
Neb. Rev. Stat. §§ 14-562