Nebraska Code § 46-103

Irrigation district; how formed; petition.
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A petition shall be filed with the county board, signed by a majority of the electors of the proposed district who shall own or hold leasehold estates in a majority of the whole number of acres belonging to or held by the electors of the proposed district, which petition shall set forth and particularly describe the boundaries of the district and shall pray that the same be organized under the provisions of sections 46-101 to 46-128.

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