Neb. Rev. Stat. §§ 18-1005
All cities or villages in the State of Nebraska shall have the power and authority to levy a special tax each year of not more than five and two-tenths cents on each one hundred dollars upon the taxable value of all the taxable property in such city or village for the acquisition of real estate by agreement with the owner or owners or by condemnation as provided in sections 18-1002 and 18-1003 to be used for state armory sites. Such special levy shall be made by the same governing body and shall be levied in the same manner as in the case of general city or village taxes. The proceeds of such levy shall be credited to the state armory site fund created by the governing body as provided in section 18-1006. Revenue raised by such special levy shall be used only for the purpose of acquiring real estate for a state armory site within the corporate limits of such city or village or in the payment of warrants as authorized by section 18-1006.
Neb. Rev. Stat. §§ 18-1005