Municipalities located within counties which have established health departments or which join in the establishment of a city-county health department may (1) cooperate in the maintenance of such health departments as health departments for such municipalities, (2) incur the necessary expenses for their proportionate share in the establishment and maintenance of such health departments, and (3) levy and collect an annual tax to meet and pay such expenses.
Neb. Rev. Stat. §§ 71-1629.02