Neb. Rev. Stat. § 17-405.02: Neb. Rev. Stat. § 17-405.02

For purposes of section 17-405.01 , lands, lots, tracts, streets, or highways shall be deemed contiguous although a stream, roadway, embankment, strip, or parcel of land not more than five hundred feet wide lies between such lands, lots, tracts, streets, or highways and the corporate limits of a city of the second class or village.