Neb. Rev. Stat. § 79-450: Plan of reorganization; adoption; county clerk; duties.

If the plan of reorganization is adopted, the county clerk shall proceed to cause the changes, realignment, and adjustment of districts to be carried out as provided in the plan. The county clerk shall classify the school districts according to the law applicable to the size, location, and population of the reorganized district. He or she shall also file certificates with the county assessor, county treasurer, and state committee showing the boundaries of the various districts under the plan of reorganization adopted.