Neb. Rev. Stat. § 47-304
The county board of such county is authorized and empowered to construct and maintain a jail and purchase land for farm or other purposes for the employment of prisoners as hereinbefore provided. Such county may proceed in the manner provided by law for the erection of public buildings and the purchase of public property and issue bonds, levy taxes, secure land, and do all other necessary acts to erect a jail building and to acquire land by purchase, condemnation, or otherwise, and erect buildings thereon. The procedure to condemn property shall be exercised in the manner set forth in sections 76-704 to 76-724. When required by law, the question involved in the appropriation for such jail and the purchase of such land shall be submitted to a vote of the people of the county.
Neb. Rev. Stat. § 47-304