Nebraska Revised Statutes

Neb. Rev. Stat. § 14-118 (2026)

Annexation or merger of city or village; rights and liabilities; rights of franchise holders and licensees

✓ current as of July 2026

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(1) Whenever any city of the metropolitan class shall extend its boundaries so as to annex or merge with it any city or village, the laws, ordinances, powers, and government of such city of the metropolitan class shall extend over the territory embraced within such annexed or merged city or village from and after the date of annexation or merger. The date of annexation or merger shall be set forth in the ordinance providing for such annexation or merger.

(2) After such date, the city of the metropolitan class shall:

(a) Succeed to all the property and property rights of every kind, contracts, obligations, and choses in action of every kind held by or belonging to the annexed or merged city or village; and

(b) Be liable for and recognize, assume, and carry out all valid contracts, obligations, and licenses of the annexed or merged city or village.

(3) Any city or village so annexed or merged with the city of the metropolitan class shall be deemed fully compensated by virtue of such annexation or merger and assumption of its obligations and contracts, for all its properties and property rights of every kind so acquired.

(4) Any public franchise, license, or privilege granted to or held by any person or corporation from any of the cities or villages annexed or merged with any city of the metropolitan class, before such annexation or merger shall not, by virtue of such annexation or merger, be extended into, upon, or over the streets, alleys, or public places of the city of the metropolitan class involved in such annexation or merger.

Notes of Decisions

Cited in 5 cases (1 in the last 5 years), 1970–2026 · leading case: City of Omaha v. City of Elkhorn, 752 N.W.2d 137 (Neb. 2008).

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City of Omaha v. City of Elkhorn, 752 N.W.2d 137 (Neb. 2008). · cites it 6× “]" Omaha became interested in the severance provisions when it annexed Elkhorn, and pursuant to Neb.Rev.Stat. § 14-118 (Reissue 1997), it succeeded to the contracts.”

City of Elkhorn v. City of Omaha, 725 N.W.2d 792 (Neb. 2007). · cites it 2× “Neb. Rev. Stat. § 14-118 (Reissue 1997). In addition, upon a metropolitan city’s annexation of a city taking effect, “the terms and tenure of all offices and officers [of the annexed city] shall terminate and entirely cease.”

Airport Auth. v. City of Omaha, 177 N.W.2d 603 (Neb. 1970). · cites it 9× “Authority has existence only because it was created by Millard.”

Sanitary & Improvement Dist. No. 95 v. City of Omaha, 376 N.W.2d 767 (Neb. 1985). · cites it 2× “Certainly, a city has a right to defer annexing an adjacent area until it determines that it can reasonably assume the obligations which will be imposed upon the city by reason of the annexation.”

Skyline Ranches Prop. Owners Assn. v. City of Omaha, 34 Neb. Ct. App. 103 (Neb. Ct. App. 2026). · cites it 39× “The district court entered an order allowing an alternative writ of manda- mus on January 10, 2025, which directed appellees to carry out their obligations under § 14-118. Appellees later filed an answer.”

— Neb. Rev. Stat. § 14-118(2) — 1 case

Skyline Ranches Prop. Owners Assn. v. City of Omaha, 34 Neb. Ct. App. 103 (Neb. Ct. App. 2026). “The district court entered an order allowing an alternative writ of manda- mus on January 10, 2025, which directed appellees to carry out their obligations under § 14-118. Appellees later filed an answer.”

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