Neb. Rev. Stat. § 51-209: Neb. Rev. Stat. § 51-209

All taxes levied or collected and all funds donated or in any way acquired for the erection, maintenance, or support of any public library shall be kept for the use of the library separate and apart from all other funds of the city, village, county, or township, shall be drawn upon and paid out by the treasurer of such city, village, county, or township upon vouchers signed by the president of the library board and authenticated by the secretary of such board, and shall not be used or disbursed for any other purpose or in any other manner.

The city, village, county, or township may establish a public library sinking fund for major capital expenditures.

The county may issue bonds for library purposes pursuant to Chapter 10.