Neb. Rev. Stat. § 15-116
All taxes and special assessments which a city of the second class or village consolidated with or annexed by a city of the primary class as provided in sections 15-111 to 15-118 was authorized to levy or assess and which are not levied or assessed at the time of such consolidation or annexation for any kind of public improvements made by it or in process of construction or contracted for, may be levied or assessed by such city of the primary class, and such city of the primary class shall have the power to reassess all special assessments or taxes levied or assessed by any such city of the second class or village thus consolidated or annexed with it, in all cases where such city of the second class or village is authorized to make reassessments or relevies of such taxes and assessments.
Neb. Rev. Stat. § 15-116