Neb. Rev. Stat. § 46-1,111: Bonds; refunding; recitals required; delivery; payment; laws applicable.

The bonds so issued shall have recited therein the object of issue, the title of the article under which the issue was made, stating the issue to be made in pursuance thereof, and shall also state the number, date, and amount of the bonds for which it is substituted. Such new bonds shall not be delivered until the surrender of the bond or bonds so designated, and they shall be paid, and levy made and tax collected for their payment, in accordance with laws governing the bonds heretofore issued.