Neb. Rev. Stat. § 31-302: Neb. Rev. Stat. § 31-302

After the articles of association shall be signed, the same shall be filed in the office of the clerk of the district court of the county in which such drainage district is located, or if such drainage district is composed of tracts, or parcels of land in two or more counties, then in the office of the clerk of the district court of the county in which the greater portion of such proposed drainage district may be situated.