Neb. Rev. Stat. §§ 17-713
The city council or village board of trustees of a city of the second class or village shall, upon petition being filed with the city clerk or village clerk signed by a majority of the resident property owners of such city or village requesting such city council or village board of trustees to levy a tax upon the taxable valuation of the property in the city or village, make a levy as in such petition requested, not exceeding eighty-seven and five-tenths cents on each one hundred dollars of taxable valuation, and shall certify the same to the county board as other taxes are levied by the city or village, or certified, for the purpose of creating a fund. The fund shall be expended solely in the improvement of the public highways adjacent to the city or village and within five miles of such city or village, shall at all times be under the control and direction of the city council or village board of trustees, and shall be expended under the authority and direction of the city council or village board of trustees. The city council or village board of trustees is hereby granted the power and authority to employ such person or persons as it may select for the performance of such work under such rules and regulations as it may by ordinance provide.
Neb. Rev. Stat. §§ 17-713