Neb. Rev. Stat. §§ 31-407
At all the elections the county clerk, or the county clerk of the county in which the greater portion of the land in such district is situated, and such assistants as he shall choose, shall constitute the election board and the canvassing board. Any person may cast one vote on each proposition to be voted on for each acre of land or fraction thereof, and for each platted lot which he may own or have an easement in, as shown by the official records of the county where the land or lots may be. Any corporation, public, private or municipal, owning or having an easement in any land or lot, may vote at such election, the same as an individual may. The executor, administrator, guardian or trustee of any person or estate interested shall have the same right to vote. Should two or more persons or officials claim the right to vote on the same tract, the election board shall determine the party entitled to vote, and shall have the power to reject any ballot not cast by a person authorized to vote the same, which rejection may be made at the time such ballot is offered, or at the time of the canvass of the election. The board shall have the right to refer to the official records of the counties where the real estate may be, for information as to who are entitled to vote. The board shall sign a statement giving the result of the election, and the same shall be recorded in the office of the county clerk. At all elections following the election by which the district is organized, each voter shall have one vote for each unit of benefit then apportioned against the land owned by the voter.
Neb. Rev. Stat. §§ 31-407