Neb. Rev. Stat. § 17-957: Neb. Rev. Stat. § 17-957

The cost of cold storage or refrigeration plants under section 17-956 may be defrayed by the levy of a tax of not to exceed three and five-tenths cents on each one hundred dollars upon the taxable value of the taxable property within the corporate limits of such city or village in any one year or, when such tax is insufficient for the purpose, by the issuance of bonds of the municipality.