Nebraska Revised Statute 12-812
Abandoned or neglected pioneer cemetery; county transfer management; conditions.
A county which is maintaining an abandoned or neglected pioneer cemetery may transfer the management of the cemetery to a cemetery association formed under sections 12-501 to 12-532 or to a cemetery district organized under sections 12-909 to 12-923 if:
(2) The planning commission appointed pursuant to section 23-114.01, if any, reviews the proposed transfer; and
(3) The county board approves the transfer of the cemetery by resolution after a public hearing for which notice is provided to the public.