Neb. Rev. Stat. §§ 46-1014
At the time and place set for the hearing and consideration of the petition, the county board shall ascertain (1) whether proper notice has been given as required by section 46-1013 and (2) whether the statements contained in the petition are true. If true and if a majority of the members of the board of the district to which attachment is desired do not object to such statement, the county board shall enter into its minutes such findings and shall set forth in such minutes a description of the new boundaries of such district. Thereafter owners of land located within the attached territory shall be entitled to subscribe to such benefit units upon such terms and conditions as the board in its discretion may provide. Any owner of land located within any territory attached to a district as provided by sections 46-1001 to 46-1020, who shall subscribe to one or more benefit units and comply with terms and conditions provided by the board, shall be entitled to the same rights as participating members are entitled to.
Neb. Rev. Stat. §§ 46-1014