Nebraska Revised Statute 23-103

Chapter 23 Section 103


Powers; how exercised.

The powers of the county as a body corporate or politic, shall be exercised by a county board, to wit: In counties under township organization by the board of supervisors, which shall be composed of the town and such other supervisors as are or may be elected pursuant to law; in counties not under township organization by the board of county commissioners. In exercising the powers of the county, the board of supervisors or the board of county commissioners, as the case may be, may enter into compacts with the respective board or boards of another county or counties to exercise and carry out jointly any power or powers possessed by or conferred by law upon each board separately.


  • Laws 1879, § 21, p. 359;
  • R.S.1913, § 950;
  • C.S.1922, § 850;
  • C.S.1929, § 26-103;
  • R.S.1943, § 23-103;
  • Laws 1953, c. 48, § 1, p. 173.


  • Ratification of a contractual obligation of a county could only occur by the act of a majority of the board of county commissioners. Christiansen v. County of Douglas, 288 Neb. 564, 849 N.W.2d 493 (2014).

  • Because Nebraska statutes vest the powers of a county in a “county board,” which term is defined to encompass both boards of supervisors existing under township organization and boards of commissioners in counties not under township organization, the adoption of township organization does not alter the basic powers of a county. Butler County Dairy v. Butler County, 285 Neb. 408, 827 N.W.2d 267 (2013).

  • Powers of a county are required to be exercised by the county board. State ex rel. Johnson v. County of Gage, 154 Neb. 822, 49 N.W.2d 672 (1951).

  • County board has plenary jurisdiction to make all contracts for county within scope of powers. Speer v. Kratzenstein, 143 Neb. 310, 12 N.W.2d 360 (1943).

  • Purchase by commissioners of electric refrigerator for county jail is proper exercise of power. Beadle v. Harmon, 130 Neb. 389, 265 N.W. 18 (1936).

  • "Body corporate or politic" construed. Lindburg v. Bennett, 117 Neb. 66, 219 N.W. 851 (1928).