Neb. Rev. Stat. § 39-2102: Neb. Rev. Stat. § 39-2102

For purposes of functional classification thereof, the public highways, roads, and streets of this state are hereby divided into the two broad categories of rural highways and municipal streets. Rural highways shall consist of all public highways and roads outside the limits of any incorporated municipality and municipal streets shall consist of all public streets within the limits of any incorporated municipality.