Neb. Rev. Stat. §§ 39-1517
Upon the adoption of the county road unit system in any county, the township board of any township in such county shall forthwith turn over and deliver to the board of county supervisors of such county any and all road machinery, equipment, and material which such township has acquired for the purpose of construction and maintaining township roads. Upon making such delivery, the township board shall file with the county clerk the name of some qualified elector of such township who shall be an appraiser on behalf of the township of such machinery, equipment, or material. Within ten days, after the filing of the name of the township elector with the county clerk, the board of county supervisors shall file with the county clerk the name of a qualified elector of the county who does not reside in such township who shall be the representative of the county as an appraiser of such machinery, equipment, or material. Within five days thereafter, the township appraiser and county appraiser shall meet and select a third appraiser. The three appraisers shall constitute a board of appraisers for the purpose of fixing the value of the road machinery, equipment, and material so delivered to the county by the township and they shall forthwith make such appraisal. In making such appraisal, the board of appraisers shall deduct the amount, if any, which the township board owes for any such machinery, equipment, and material to any person from whom leased or purchased. The report of such appraisal shall be certified by the board of appraisers and filed in the office of the county clerk and the county treasurer. Each of such appraisers shall receive the sum of fifteen dollars for making such appraisal which shall be paid by the board of supervisors from the county road and bridge fund. Within two years after the filing of such appraisal, the board of supervisors shall expend for the construction and maintenance of roads in the township from which such road machinery, equipment, and material was received an amount of money equivalent to the appraised value of such machinery, equipment, and material which expenditure shall be in addition to funds expended by the county in such township from the regular county road and bridge fund. If any of such machinery, equipment, and material so delivered to the county was purchased or leased by the township under a contract of purchase or lease and such contracts provide that the township upon making further payments would receive title to the machinery, equipment, and material, the county shall assume the contracts as to future payments and be liable therefor, which payments shall be made from the county road and bridge fund. Upon the adoption of the county road unit system all copies of such contracts in the hands of the township board shall forthwith be delivered by the township clerk to the county clerk.
Neb. Rev. Stat. §§ 39-1517