Neb. Rev. Stat. §§ 19-1302
The city council of any city of the first class or city of the second class or the village board of trustees of any village, subject to all the limitations set forth in sections 19-1301 to 19-1304, shall have the power to levy a tax of not to exceed ten and five-tenths cents on each one hundred dollars in any one year upon the taxable value of all the taxable property within such municipality for a term of not to exceed ten years, in addition to the amount of tax which may be annually levied for the purposes of the adopted budget statement of such municipality, for the purpose of establishing a sinking fund for the construction, purchase, improvement, extension, original equipment, or repair, not including maintenance, of any one or more of the following public improvements, including acquisition of any land incident to the making thereof: Municipal libraries; municipal auditoriums or community houses for social or recreational purposes; city or village halls; municipal public libraries, auditoriums, or community houses in a single building; municipal swimming pools; municipal jails; municipal fire stations, together with firefighting equipment or apparatus; municipal parks; municipal cemeteries; municipal medical buildings, together with furnishings and equipment; or municipal hospitals. No such city or village shall be authorized to levy the tax or to establish the sinking fund as provided in this section if, having bonded indebtedness, such city or village has been in default in the payment of interest thereon or principal thereof for a period of ten years prior to the date of the passage of the resolution providing for the submission of the proposition for establishment of the sinking fund as required in section 19-1303.
Neb. Rev. Stat. §§ 19-1302