Neb. Rev. Stat. § 79-1075

The county board of the county in which is located the administrative office of any school district shall make a levy for the school district as may be necessary, and the county clerk of that headquarters county shall certify the levy, on or before the date prescribed in section 77-1601 , to the county clerk of each county in which is situated any portion of the school district. This section shall apply to all taxes levied on behalf of school districts, including, but not limited to, taxes authorized by sections 10-304 , 10-711 , 77-1601 , 79-747 , 79-1084 , 79-1085 , 79-1086 , 79-10,100 , 79-10,110 , 79-10,110.02 , 79-10,118 , 79-10,120 , and 79-10,126 .