Neb. Rev. Stat. §§ 15-812
As soon as the assessment roll has been equalized and the annual levy made on such assessment roll in a city of the primary class, the city clerk shall immediately make out a tax list, which shall be as nearly as practicable in the form prescribed by law for the tax list to be furnished county treasurers, and the city clerk shall deliver such tax list to the city treasurer on or before the first day of October next after the date of the levy in each year. Errors in the name of persons assessed may be corrected by the city treasurer and the tax collected from the person intended, and in case the city treasurer finds that any land has been omitted in the assessment, the city treasurer shall report that fact to the city council, who may assess the same and direct the correction of the tax list as provided in this section and in section 15-811.
Neb. Rev. Stat. §§ 15-812