Neb. Rev. Stat. §§ 31-736
Such sanitary and improvement district may acquire by purchase, condemnation, or otherwise, real or personal property, right-of-way, and privilege, within or without its corporate limits, necessary for its corporate purposes. Such acquisition by the district may be effected only after approval by the municipality or county having zoning jurisdiction over such property. The approval of plans and specifications for the public improvement or project, or the approval of plans and exact costs for public parks, playgrounds, and recreational facilities, as required by section 31-740, shall be deemed to be approval for the acquisition by the district of such fee title, easements, or other interests in such property as may be required for the public improvement or project.
Neb. Rev. Stat. §§ 31-736