Nebraska Code § 23-103

Powers; how exercised.
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(1) The powers of the county as a body corporate or politic shall be exercised by a county board in the following manner:
(a) In counties under township organization, by the board of supervisors composed of the town and other supervisors elected pursuant to law; and
(b) In counties not under township organization, by the board of county commissioners.
(2) In exercising the powers of the county, the board of supervisors or the board of county commissioners may enter into agreements with the 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.

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