Neb. Rev. Stat. § 2-223: Neb. Rev. Stat. § 2-223

In any county accepting the provisions of sections 2-221 to 2-231 , an elected county fair board or the county board for an appointed county fair board may propose the issuance of bonds or levy a special tax for the purchase and improvement of real estate for county fair purposes in like manner as for the building of a courthouse.