Neb. Rev. Stat. § 22-401: Neb. Rev. Stat. § 22-401

Any two or more adjoining counties in the state may (1) consolidate if the number of counties is reduced, (2) consolidate one or more county or township offices, or (3) provide for the joint performance of any common function or service, by complying with the requirements and procedure specified in sections 22-402 to 22-407 . If two or more counties are consolidating, any county or part of a county may be added to an adjoining county or counties.