Neb. Rev. Stat. § 18-624: Neb. Rev. Stat. § 18-624

If a majority of those voting on the proposition of the construction of a viaduct or subway approve such construction by their vote, the governing body of the city or village shall have the power to levy taxes, borrow money, and pledge the property and credit of such city or village upon its negotiable bonds in an amount not exceeding its proportion of the aggregate cost of the construction and maintenance of such viaduct or subway, and to pay for the acquisition of or damage to property by reason of such construction.