Nebraska Code § 19-3326

Issuance of bonds; certificate by city clerk; annual taxes; collection.
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(1) After the issuance of bonds under the Offstreet Parking District Act by a city of the first class or city of the second class, a certificate shall be issued by the city clerk certifying the same to the county treasurer of the county in which such city is located and the annual taxes within the district shall be handled in the same manner and collected in the same manner as intersection bonds for street paving in the cities of the first class or cities of the second class and to be paid to the city for use as provided by the act.
(2) After the issuance of bonds under the Offstreet Parking District Act by a city of the primary class, a certificate shall be issued by the city clerk. Taxes shall be handled and collected as otherwise provided by law or by home rule charter for such city, and those taxes paid to the city shall be used as provided in the act.

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