Neb. Rev. Stat. §§ 31-773
The petition shall state that the sanitary and improvement district (1) has been in default for more than ninety days on its issued and outstanding bonds or construction fund warrants of the district, (2) has levied a tax upon the taxable value of the taxable property in the district which, along with the sinking fund derived from special assessments, has not been sufficient to meet payments of interest and principal on the issued and outstanding bonds of the district, (3) has failed to levy special assessments on all lots, parcels, or pieces of real property within the terms provided in section 31-751, or (4) lacks a functioning board of trustees. The petition shall pray for referral of the sanitary and improvement district to the Auditor of Public Accounts for the appointment of an administrator for the district and for an order suspending the authority of the board of trustees of the district to exercise the powers granted to such board pursuant to sections 31-727 to 31-770 during the period of such administrator's appointment or for such other relief as the court may determine appropriate.
Neb. Rev. Stat. §§ 31-773