Nebraska Code § 39-1638

Rural road improvement district; terms, defined.
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For purposes of the Rural Road Improvement District Act, unless the context otherwise requires:
(1) Board, board of county commissioners, or board of county supervisors means the governing body of the county;
(2) District means a rural road improvement district created under the Rural Road Improvement District Act;
(3) Improvement means the completed road, or roads, and all work incidental thereto; and
(4) Person includes any individual, corporation, partnership, and limited liability company.

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