Neb. Rev. Stat. §§ 70-507
Such statement and report shall be certified and sworn to as correct by the presiding officer of the governing body of such municipality or public electric light and power district, as the case may be, and shall also have thereto attached the certificate and oath of the presiding officer, or other duly authorized executive officer of the purchaser, under the seal of the purchaser, if a corporation, that the purchaser of the utility has examined the statement and report, has investigated the facts therein set forth, believes the statement and report to be true and correct, and that the proposed purchase of the utility has been made with reference to and in reliance upon the facts, situation and circumstances set forth in the statement and report. The filing of the instruments, the statement and report, certified as herein required, is hereby made a condition precedent to the validity of any such sale, lease or transfer.
Neb. Rev. Stat. §§ 70-507