Neb. Rev. Stat. §§ 46-1,147
Any irrigation district is hereby authorized to be created and is empowered to cooperate with the United States under the Act of June 17, 1902 (32 Stat. 388), known as the Federal Reclamation Act and acts amendatory thereof and supplementary thereto, for the purposes of construction of irrigation works, including drainage works, or for the purchase, extension, operation or maintenance of irrigation works, including drainage works, or for the assumption as principal or guarantor of indebtedness to the United States on account of any district lands, and in that case the district shall levy and assess the several landowners entering lands under the reclamation laws or acquiring water rights thereunder in accordance with the reclamation law, public notices and orders issued thereunder and in accordance with existing contracts made between the individual landowners and the United States and as may be contracted for between the district and the United States, and the district is hereby clothed with full taxing power to collect such sums under the revenue laws of the state as in the case of other irrigation districts; Provided, however, that any property acquired by the district may be conveyed to the United States insofar as the same may be needed by the United States for the construction, operation, and maintenance of works for the benefit of the district under any contract that may be entered into with the United States pursuant to this section.
Neb. Rev. Stat. §§ 46-1,147