Nebraska Revised Statute 31-732
Chapter 31 Section 732
District; body corporate; powers.
Such district shall be a body corporate and politic by name of Sanitary and Improvement District Number ........... of ........... County and shall have the power and authority to take and hold real and personal property necessary for its use, to make contracts, to sue and be sued, to have and use a corporate seal, and to exercise any and all other powers, as a corporation, necessary to carry out the purposes of sections 31-727 to 31-762.
- Laws 1949, c. 78, § 6, p. 197.
A sanitary and improvement district, being a "body corporate and politic," cannot be considered unincorporated. State ex rel. Scherer v. Madison Cty. Comrs., 247 Neb. 384, 527 N.W.2d 615 (1995).
The language "to sue and be sued" contained in this section should not be read so broadly as to confer standing on a sanitary and improvement district when common law standing requirements have not been met. SID No. 347 of Douglas County v. City of Omaha, 8 Neb. App. 78, 589 N.W.2d 160 (1999).