Neb. Rev. Stat. §§ 31-536
Any sanitary district organized under the provisions of sections 31-501 to 31-534, may discontinue its activities and work as an independent governmental subdivision of the state whenever the question of such discontinuance shall be submitted to and ratified by the electors of said district. The county board of commissioners or supervisors of a county in which a sanitary drainage district is located shall submit the question of discontinuance to the electors of the district any time after January 1, 1946, when there is filed with them either a resolution, by a majority of the district trustees, or a petition, by qualified electors of the district equal in number to five percent of the votes cast for Governor in the district at the last preceding general election, asking for such submission.
Neb. Rev. Stat. §§ 31-536