Neb. Rev. Stat. § 35-522: Neb. Rev. Stat. § 35-522

When any rural or suburban fire protection district is inactive for a period of at least five years, as determined by resolution of the county board in which the greatest portion of the valuation of the district is located, the county board may order the district dissolved. The county board shall file copies of such order of dissolution with the county clerks and county treasurers of all counties in which such district is located. Upon receipt of such order, the county treasurer shall dispose of any remaining funds of such district in the manner provided by section 35-521 .