Neb. Rev. Stat. § 22-218: Neb. Rev. Stat. § 22-218

When a majority of the legal voters, residing upon any territory, shall petition the county board of their own county, and also of the county to which they desire such territory to be transferred, for leave to have such territory transferred to such county, it shall be the duty of the several county boards so petitioned to submit the question at the next general election in the counties; Provided, no such petition shall be granted until after the expiration of three years from last submission of the question.