Neb. Rev. Stat. §§ 46-1,128
An irrigation or drainage district which owns or hereafter may acquire the title to any real estate which is no longer needed by such irrigation or drainage district may sell and convey the same when authorized to do so by the affirmative vote of a majority of the qualified electors voting on such proposition at any general or special election held in such district, but nothing contained in sections 46-1,128 to 46-1,132 shall require any irrigation or drainage district which shall have more than five hundred qualified electors residing within it to comply with the requirements of sections 46-1,128 to 46-1,132. Such districts having more than five hundred qualified electors may sell and convey real estate which is no longer needed at public auction as hereafter provided in this section. Prior to any such sale, the real estate shall be appraised for sale purposes by a qualified appraiser who shall be appointed by the governing board of the district. Such real estate shall not be sold for less than the appraised value, which shall be the starting bid price at the public sale. Notice of such sale shall be given by publication three consecutive weeks in some legal newspaper published in the county where the real estate is located; Provided, sale at public auction or appraisal shall not be required if the sale is to be made to a governmental subdivision or the State of Nebraska, and in such instance only notice of the sale, as provided for in this section, shall be required.
Neb. Rev. Stat. §§ 46-1,128