Nebraska Code § 70-653.02

Cities and villages; payment in lieu of taxes; how paid.
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All sums of money to be paid by such cities or villages in lieu of taxes may be paid at the times, places, and to the tax-collecting officers, as now or may hereafter be provided by law for the payment of taxes, as long as such city or village shall continue to be the owner of such property, and such tax-collecting officers are hereby authorized and directed to receive and collect the same and distribute all money so received to the governmental subdivisions entitled thereto.

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