Neb. Rev. Stat. §§ 39-1518
If the county board of supervisors determines that there are insufficient funds in the county road and bridge fund to compensate a township for the transfer of road machinery, equipment, and material for the construction and maintenance of roads within that township or to pay the cost of making payments on the contracts of purchase or lease of road machinery, equipment, and material assumed by the county under section 39-1517, the board may issue registered warrants for the purpose of paying such costs. The total amount of such warrants issued shall not exceed the total appraised value of all such road machinery and equipment received from all townships plus the amount necessary to make such payments on the contracts of purchase or lease of road machinery, equipment, and material assumed by such county. The proceeds received from the sale of the warrants shall only be used for the purpose for which the warrants are authorized to be issued. Whenever any county board of supervisors issues warrants under this section, the board shall levy a tax upon the taxable value of the taxable property in such county at the first tax-levying period after such warrants are issued sufficient to pay the warrants and the interest on such warrants. If the board deems it advisable not to make all of such levy in any one year, then the board may make an annual tax levy at not more than the next three tax-levying periods occurring after the issuance of the warrants, the total of which levies shall be sufficient to pay the warrants and the interest.
Neb. Rev. Stat. §§ 39-1518