Neb. Rev. Stat. § 19-918

No owner of real estate within the corporate limits of a city of the first class, city of the second class, or village shall be permitted to subdivide, plat, or lay out such real estate into blocks, lots, streets, or other portions of the same intended to be dedicated for public use, or for the use of the purchasers or owners of lots fronting thereon or adjacent thereto, without first having obtained the approval thereof of the city council or village board of trustees of such municipality or its agent designated pursuant to section 19-916 . Any and all additions to be made to the municipality shall be made, so far as such additions relate to the avenues, streets, and alleys therein, under and in accordance with the provisions of sections 19-916 to 19-918 .

Laws 1901, c. 18, § 51, p. 269;

R.S.1913, § 4813;

C.S.1922, § 3981;

C.S.1929, § 16-110;

R.S.1943, § 16-114;

Laws 1967, c. 66, § 2, p. 217;

R.R.S.1943, § 16-114;

Laws 1975, LB 410, § 4;

Laws 1983, LB 71, § 11;

Laws 2019, LB193, § 85.

The subdivision into lots and the filing of a plat, by the owner of lands adjacent to and outside the city limits, without the city's affirmative change of its boundaries, does not place such land within the city limits, even though city taxes are levied against it, and a court will enjoin such taxes in a collateral attack. Hemple v. City of Hastings, 79 Neb. 723, 113 N.W. 187 (1907).

The subdivision into lots and the filing of a plat, by the owner of lands adjacent to and outside the city limits, without the city's affirmative change of its boundaries, does not place such land within the city limits, even though city taxes are levied against it, and a court will enjoin such taxes in a collateral attack. Hemple v. City of Hastings, 79 Neb. 723, 113 N.W. 187 (1907).