Nebraska Code § 46-1,159

Merger of districts; election; notice; contents.
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The election notice shall:
(1) State that the election has been called for the purpose of affording the electors an opportunity to approve or reject the plan of merger;
(2) Contain a description of the boundary of the proposed district;
(3) Contain a statement giving a summary of the reason for the proposed merger including a summary of the terms on which the merger is to be made, and the amount of outstanding indebtedness of each district;
(4) State the equitable adjustments of all property, debts and liabilities among the districts involved;
(5) State the name of the proposed district;
(6) Contain such other matters as are set out in the merger plan;
(7) Specify the time of holding the election; and
(8) Name the directors of the districts to be merged who shall constitute the first board of directors of the new district.

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