Nebraska Code § 16-122

Annexation of city of the second class or village; conditions.
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In addition to existing annexation powers, the mayor and city council of any city of the first class may by ordinance annex any village or city of the second class which is entirely surrounded by such city of the first class, if the following conditions exist:
(1) The city has water mains adjacent to the village or city of the second class which are available for extension into and have capacity to serve the village or city of the second class;
(2) The city has sanitary sewer lines adjacent to the village or city of the second class which are available for extension into and have capacity to serve the village or city of the second class;
(3) The city has water and sewer treatment facilities which have the capacity to serve the village or city of the second class; and
(4) The city has police, fire, and snow removal facilities which have the capacity to serve the village or city of the second class.
In determining whether a village or city of the second class is entirely surrounded by a city for annexation purposes, any land adjacent to the village or city of the second class which is legally immune from annexation by either the city or the village, or city of the second class, shall not be considered if the village or city of the second class is otherwise surrounded by the city.

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