Neb. Rev. Stat. § 32-1208: Neb. Rev. Stat. § 32-1208

The election commissioner or county clerk shall provide polling booths, ballot boxes, secrecy sleeves, and other ballot supply kits to political subdivisions upon request. The cost of such equipment and materials shall be amortized over a period of ten to twenty years and shall be chargeable to the political subdivision under section 32-1202 .