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The 1996 session of the Nebraska Unicameral enacted several bills focusing on the organization and cost of local governments. One bill-LB 1085--provided new, more specific language and procedures governing county consolidation and service cooperation. Coupled with the new language and procedures was a requirement that each county complete by January, 1998 a study of whether property taxes might be reduced through the consolidation of offices, services and/or county governments.

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