Neb. Rev. Stat. § 2-257

(1) The county board may, at the time other levies and assessments for taxation are made and subject to section 77-3443 , levy a tax upon all of the taxable property within the county for the operation of the county agricultural society. The tax shall be assessed, levied, and collected as other county taxes. The proceeds of such tax shall be paid by the county treasurer to the treasurer of the board of directors of such county agricultural society on or before the fifteenth day of each month or more frequently as provided in section 77-1759 . (2) The county agricultural society may act to exceed the allocation provided by the county board under section 77-3444 , but if the county agricultural society acts to exceed the allocation, the total levy shall not exceed three and one-half cents per one hundred dollars of valuation.