39-1904. Road tax; levy; same rate in rural and municipal areas; division between municipalities and counties; authorized expenditures.
The county board may levy the same rate of county road tax upon the property within cities and villages as is levied upon the property in the county not within cities and villages. One-half of such tax collected within cities or villages, when collected, shall be paid to the cities or villages within the county where levied to be used for the construction, improvement, or maintenance of municipal streets and alleys; and the remaining portion of such tax, when collected, shall be placed in the county road fund to be expended by the county board for construction, improvement, or maintenance of the roads and bridges in the county.
Source