Neb. Rev. Stat. § 46-183: Neb. Rev. Stat. § 46-183

At least thirty days before the next general election of such district, the board of directors thereof shall make an order dividing such district into three divisions as nearly equal in size as practicable, which shall be numbered first, second and third, and one director shall be elected by each division. For the purpose of election in such district the board of directors shall establish one or more election precincts, and define the boundary or boundaries thereof, which precincts may be changed from time to time, as the board of directors may deem necessary.