Nebraska Revised Statute 23-2904
Chapter 23 Section 2904
Community building district; establish; purpose.
A majority of the resident taxpayers in any compact and contiguous district, territory, neighborhood, or community in the State of Nebraska, which is equivalent in area to one township or more, is hereby authorized to form, organize, and establish a community building district which shall be empowered to equip and maintain a community building or buildings for the purposes set forth in section 23-2901 when the organization thereof is completed.
- Laws 1977, LB 29, § 4.