Neb. Rev. Stat. § 31-784: Neb. Rev. Stat. § 31-784

If the city council of the city or board of trustees of the village votes to deny a petition filed under section 31-781 , it shall approve and adopt by vote of the council or board a report specifying the reasons for denial. Such report shall recite the specific reasons, whether financial or otherwise, which led to the decision of the council or board. Special emphasis shall be placed upon conditions in the control of the sanitary and improvement district which might be remedied by action of the district in the future. The city or village may set out in the report the conditions which, if met, would permit the city or village to annex the district in the future.