Neb. Rev. Stat. §§ 46-1,133
Whenever irrigation districts incorporated in accordance with the laws of this state, whether heretofore or hereafter organized, shall include within the corporate boundaries public lands of the United States, whether entered or unentered, the board of directors is authorized to make such representations and assurances to the Secretary of the Interior as may be required in order to comply with the Act of Congress approved August 11, 1916, and entitled An act to promote reclamation of arid land, and related acts of Congress. Upon compliance therewith, the entrymen within such district shall be entitled to all the privileges of private landowners including the right to vote and to hold office, and with respect to irrigation districts wherein irrigable public lands are located the terms electors and owners shall be so construed as to include entrymen of such public lands. The public lands of the district included as aforesaid shall be subject to irrigation district taxation in the same manner as the private lands of the district to the extent authorized by the aforesaid or other acts of Congress, and in accordance with the laws governing irrigation districts heretofore or hereafter enacted.
Neb. Rev. Stat. §§ 46-1,133