Neb. Rev. Stat. § 39-1906

Any township or precinct may make a special levy, not exceeding three and five-tenths cents on each one hundred dollars upon the taxable value of all the taxable property in such township or precinct, to improve, to construct, or to aid in the improvement or construction of a road. For the same purpose, any township or precinct may issue bonds by proceeding in the manner prescribed in sections 39-836 to 39-842 .