Neb. Rev. Stat. § 39-1704: Neb. Rev. Stat. § 39-1704

Before establishing a new county or township road or before altering the location of an existing county or township road, the county board or the township board, if a township road is being established or altered, shall cause the line of such road to be accurately surveyed and plainly marked; Provided, such county board or township board shall be bound to comply with the provisions of this section only to the extent necessary to accurately determine and mark the location of such road.