Nebraska Code § 39-1644

District; name; improvements; contract; county board; gifts and contributions; letting of bids.
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(1) The district when formed shall be known as Rural Road Improvement District No. ........ of .................... County.
(2) The district, when established, shall not include any lands located within a village or city.
(3) The board shall proceed as expeditiously as possible to make detailed plans for the improvement and improve the roads as generally outlined in the resolution, but may make such changes in the general plan of improvement found necessary to make the improvement more adequate. The improvement may include culverts, bridges, and other drainage work in the county related to the roads, and the county may construct fences along the right-of-way or contract with the adjoining owners to move any existing fences or construct new fences.
(4) The county may:
(a) Obtain any property necessary for the improvement by gift, purchase, or eminent domain;
(b) Accept gifts or contributions to assist in the costs of the improvement;
(c) Contract with the state or federal government for assistance in making such improvement and defraying the cost of such improvement;
(d) Contract for the entire improvement or any part of such improvement; and
(e) Purchase the materials and do part of the work with its own equipment and employees.
(5) If the work is done by contract, bids shall be taken and the contract let in the same manner as letting other contracts for county work.
(6) The county may employ special engineers and special counsel to assist in the improvement, and their compensation shall be considered as a part of the cost of the improvement.

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