Neb. Rev. Stat. §§ 79-485
When a new district is formed in whole or in part from one or more districts possessing a schoolhouse or other property of a dissolved district, the State Committee for the Reorganization of School Districts, at the time of forming such new district or as soon thereafter as possible, shall determine the amount justly due to such new district from any dissolved district or districts out of which the new district was in whole or in part formed. The amount shall be determined as nearly as practicable according to the relative value of the taxable property in the respective parts of such former district or districts with the whole value thereof at the time of such division. The fact that the schoolhouse or other property is not paid for shall not deprive such new district of its proportionate share of the value thereof. Such new district shall remain bound for such indebtedness to the same extent as though the new district had not been formed, unless in case of indebtedness not bonded, it shall be adjusted as provided in section 79-489. When a new district embraces all of one or more former districts, the new district shall succeed to all the properties and other assets and be responsible for all unbonded indebtedness of such former dissolved district or districts.
Neb. Rev. Stat. §§ 79-485