Neb. Rev. Stat. §§ 79-490
Every change in district boundary lines shall be reported as soon as made by the State Committee for the Reorganization of School Districts to the county clerk, county assessor, and county treasurer. The county clerk shall keep in his or her office a map of the school districts of the county, which map shall be revised as often as the boundary lines or districts are changed or new districts formed. Upon receiving such report from the state committee, the county treasurer shall adjust the tax list of the county in accordance with the change of district boundaries so that the uncollected taxes levied upon property that has been transferred to another school district shall when collected be placed to the credit of the district to which the property has been transferred.
Neb. Rev. Stat. §§ 79-490