Nebraska Code § 39-842.01

Boundary bridge; consent for purchase, operation, and maintenance; counties, cities, and towns of an adjoining state; not exempt from taxation.
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Consent of the State of Nebraska is hereby given to counties, cities and towns of any adjoining state to purchase, operate and maintain bridges extending across a stream which, at the point of crossing, is on a boundary line of the State of Nebraska, and a right-of-way to give access to such bridge from the highway system of this state; Provided, that the consent herein granted shall not be construed to exempt any property acquired hereunder from taxation.

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