Neb. Rev. Stat. § 15-810: Neb. Rev. Stat. § 15-810

The city council of a city of the primary class or any committee of the members thereof or the city council, when sitting as a board of equalization, shall have the power to compel the attendance of witnesses for the investigation of matters that may come before such city council or committee, and the presiding officer of the city council or chairperson of such committee, for the time being, may administer the requisite oaths. Such city council or committee of the members thereof or the city council, when sitting as a board of equalization, shall have the same authority to compel the giving of testimony as is conferred on courts of justice.