Neb. Rev. Stat. § 77-27,139.01: Aid to municipalities; Municipal Equalization Fund; created; use; investment.

The Municipal Equalization Fund is hereby created. The fund shall be used to provide state aid to equalize the property tax capacity of incorporated cities. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.