Neb. Rev. Stat. § 18-402: Neb. Rev. Stat. § 18-402

Any water main district, gas main district, sanitary sewer district, storm water disposal district, or other public utility district as provided in section 18-401 shall be created by ordinance if such public utility district is created by a city or village, or by resolution of the board of directors of a metropolitan utilities district if such public utility district is created by a metropolitan utilities district.