Neb. Rev. Stat. § 39-1640: Neb. Rev. Stat. § 39-1640

When a petition is filed with the county clerk signed by persons owning not less than twenty-five percent of the area in the proposed district requesting the formation of a district, the governing body of the county in which the proposed district is located shall prepare and propose the resolution as provided in section 39-1639 . The petition shall state the improvements desired and the property to be included in the district.