Neb. Rev. Stat. § 39-842.01: Neb. Rev. Stat. § 39-842.01

Consent of the State of Nebraska is hereby given to counties, cities and towns of any adjoining state to purchase, operate and maintain bridges extending across a stream which, at the point of crossing, is on a boundary line of the State of Nebraska, and a right-of-way to give access to such bridge from the highway system of this state; Provided, that the consent herein granted shall not be construed to exempt any property acquired hereunder from taxation.