Neb. Rev. Stat. § 39-1520.01: Neb. Rev. Stat. § 39-1520.01

The county board under township organization in counties not operating under the county road unit system shall divide the county, except the portion occupied by the cities and incorporated villages, into as many road districts as may be necessary, and alter the boundaries thereof as may seem proper; Provided, in no case shall any road district be so constituted as to be within the limits of two distinct voting precincts or townships.