Neb. Rev. Stat. § 32-1010
Current with changes from the 2023 Legislative Session through 5/2/2023
Ballots shall be counted at a centralized location or at polling places as provided in sections 32-1012 to 32-1018. If counting takes place at a centralized location, the receiving board shall deliver the ballot box and other election materials to the centralized location as directed by the election commissioner or county clerk.
Neb. Rev. Stat. § 32-1010