Nebraska Revised Statute 23-209
Board of supervisors; division of county.
When the board of supervisors shall have been organized as stated in section 23-208, they shall at once divide the county into townships. The board of supervisors shall divide the county into townships of sufficient population and territory to provide a workable township organization.
- Laws 1895, c. 28, § 9, p. 134;
- R.S.1913, § 995;
- C.S.1922, § 895;
- C.S.1929, § 26-209;
- R.S.1943, § 23-209;
- Laws 1969, c. 152, § 1, p. 718.
Because a township is created by a county from the territory of the county, a county is higher than a township in the hierarchy of political subdivisions in Nebraska. Butler County Dairy v. Butler County, 285 Neb. 408, 827 N.W.2d 267 (2013).
In a county under township organization, board of supervisors may create new towns. State ex rel. Town of Ewing v. Town of Golden, 99 Neb. 782, 157 N.W. 971 (1916).