Neb. Rev. Stat. § 39-824: Neb. Rev. Stat. § 39-824

Bridges shall not be built if the aggregate cost thereof shall exceed a sum greater than the amount of money on hand in the bridge fund derived from the levy of previous years, plus eighty-five percent of the levy of the current year, together with the amount of money in the district road fund in the district where such work is to be performed.