Neb. Rev. Stat. § 39-1638: Neb. Rev. Stat. § 39-1638

For purposes of the Rural Road Improvement District Act, unless the context otherwise requires:

(1) Persons shall include individuals, corporations, partnerships, and limited liability companies;

(2) Board, board of county commissioners, or board of county supervisors shall mean the governing body of the county; and

(3) Improvement shall mean the completed road and all work incidental thereto.