Neb. Rev. Stat. § 39-1613: Neb. Rev. Stat. § 39-1613

The sufficiency of the protests or petitions, referred to in sections 39-1611 and 39-1612 as to the ownership of land, shall be determined by the record in the office of the county clerk or register of deeds, of the county or counties where the lands of the district are located, at the time of the adoption of said resolution. In determining the sufficiency of the petitions or objections, intersections shall be disregarded, and any lot of ground owned by the county shall not be counted for or against such improvement.