Neb. Rev. Stat. § 15-801

A city of the primary class may adopt biennial budgets for biennial periods if such budgets are provided for by a city charter provision. For purposes of this section: (1) Biennial budget means a budget that provides for a biennial period to determine and carry on the city's financial and taxing affairs; and (2) Biennial period means the two fiscal years comprising a biennium commencing in odd-numbered or even-numbered years.