Neb. Rev. Stat. § 15-115: Neb. Rev. Stat. § 15-115

All taxes, assessments, fines, licenses, fees, claims, and demands of every kind assessed or levied against persons or property within any city of the second class or village consolidated with or annexed by any city of the primary class as provided in sections 15-111 to 15-118 , shall be paid to and collected by such city of the primary class.