Neb. Rev. Stat. §§ 31-372
Whenever it is desired to issue refunding bonds under sections 31-371 to 31-374, the board of supervisors shall, by resolution entered in the minutes of its proceedings, direct public notice to be given, stating the amount of the indebtedness sought to be taken up and paid, the date it was issued, the rate of interest it bears, and if issued in installments the date when the various installments become due, that the same is sought to be taken up and paid off by the issuance and sale, or the issuance and exchange of refunding bonds bearing interest at an equal or less rate and amount per annum, and the date on which, and the place where any taxpayer of such drainage district may file objections to such proposed action. Such notice shall be signed by the president and secretary of the drainage district, and shall be published for four weeks in some newspaper of general circulation in the drainage district, and by posting a notice in three of the most public places in the district for at least thirty days prior to such date. If, after such publication and on the date for filing objections, no objections to such action by the board of supervisors are filed, then the board of supervisors may issue and sell, or exchange, as the case may be, the bonds authorized by sections 31-371 to 31-374, not exceeding the amount stated in such notice, nor exceeding the amount of an actual bonded indebtedness of the district then outstanding and unpaid, including any unpaid interest, if any, nor bearing interest greater in rate or amount than the bonds to be taken up, and thereby take up and pay off the bonds described in the notice.
Neb. Rev. Stat. §§ 31-372