Nebraska Revised Statute 74-1303
Such a district shall be formed by the adoption of a resolution of formation, after a finding that such district is conducive to the public health, safety, convenience, or welfare, by the city council of the city or cities and by the county commissioners of any county in which such city or cities are located. Such district shall then come into existence in accordance with the date set in the resolutions of formation.
Laws 1971, LB 919, § 3;
Laws 1981, LB 65, § 2.