Neb. Rev. Stat. § 2-3211.02: Neb. Rev. Stat. § 2-3211.02

If a change of boundaries, division, or merger requires the naming of a newly created natural resources district or the renaming of one or more existing districts, names shall be given by the commission at the time the change, division, or merger is approved. The board of directors of a district may recommend that a specific name be approved.