Neb. Rev. Stat. §§ 31-408
If a majority of the votes cast at the election shall be in favor of the formation of the district it shall be conclusive that the formation of the district, and the work that may be done under the supervision of the board of directors, will be for the public health, convenience and welfare. The county clerk shall thereupon file and preserve in his office all of the ballots, and record in his office all other records and proceedings in the matter, and the district shall thereupon be fully organized. If the district is in more than one county, the county clerk of the county in which the greater portion of the land in such district is situated, shall thereupon make a certified transcript of all record proceedings, and the board of directors of such district shall cause the transcript to be recorded in the office of the county clerk of each other county having land in the district.
Neb. Rev. Stat. §§ 31-408